Part II (continued)

Case Study

John and Mary are residents of Puerto Rico, both under 65 who plan to file as Married Filing Jointly. John is a federal employee who worked in Puerto Rico and earned $43,200. Mary works for a private industry in Puerto Rico and earned $22,000. They prepared their Puerto Rico income tax return and have a Puerto Rico tax liability of $5,700. They will use the accrued method to claim the foreign tax credit.

What would you enter in Part II, checkbox j or k, row A, columns l, t, and u; and line 8 of John and Mary's Form 1116, Foreign Tax Credit (Individual, Estate, or Trust)?