Dulce and Juan Vida plan to file as Married Filing Jointly. They are U.S. citizens under age 65 and residents of Puerto Rico. Dulce worked for the U.S. Department of Agriculture and earned $25,975. Juan worked for a local resort and earned $22,534. Their Form 1040 shows:

• Adjusted gross income: $25,975
• U.S. tax withheld: $650
• Their Puerto Rico tax liability is $4,398

The amount on their Form 1116, line 7, is:

	$0
	$1,974
	$10,338
	$24,509