Miguel Rios is a U.S. citizen living and working in Puerto Rico. He plans to file a Single return and is under 65 years old. Miguel earns $29,750 working for the federal government. He will not itemize deductions.

Complete Part I of Miguel's Form 1116 through line 7. Line 7 is:

	$0
	$17,246
	$15,900
	$29,750