Richard has $30000 of income from a country that imposes a 40% income tax and $30000 of income from a country that imposes a 34% income tax.

Richard has $30000 of income from a country that imposes a 40% income tax and $30000 of income from a country that imposes a 34% income tax. In addition to the foreign income, he has taxable income form U.S. sources of $120000 and a U.S. tax liability, before credits, of $45575. the amount of Richard,s foreign tax credit is