Arin and Bo have $74,000 total taxable income,which includes $13,500 of taxable income from France.They paid $1,600 in foreign income taxes,and their U.S.tax liability is $17,610.Arin and Bo's foreign tax credit is:

A) $0.
B) $600.
C) $1,600.
D) $3,213.

Foreign Tax Credit

A tax credit that cannot be refunded, allocated for income taxes paid to an overseas government due to withholdings from foreign income tax.

U.S. Tax Liability

The total amount of taxes owed to the U.S. government by an individual, corporation, or other entity in a given tax year.

Foreign Income Taxes

Taxes paid to a foreign government for income earned outside of the taxpayer's resident country, which may be credited against domestic taxes in some jurisdictions.