Ed Romero is a U.S. citizen living in Puerto Rico. He works for the U.S. government in San Juan. He receives a federal Form W-2, that shows $16,000 in wages on Box 1. He also earned $200 interest from a bank in Puerto Rico. What amount should Ed report on Form 1116, line 1a?

Click here to view Form 1116, Foreign Tax Credit (Individual, Estate, or Trust).

$ (Please do not use commas in answer)