Trevor and LaVonne's total amount of foreign taxes paid or accrued (line 9) is $3,756.
The entry on Form 1116, line 12, reduction in foreign tax credit is $1,649 ($27,500 excluded income/$62,659 total income) x $3,756.
The entry on Form 1116, line 14, total amount of foreign taxes available for credit is $2,107 ($3,756 - $1,649)