Which of the Following Conditions Must Be Met for a Taxpayer

Multiple Choice

Which of the following conditions must be met for a taxpayer to be able to claim the foreign tax credit without filing Form 1116?

A) All of the foreign-source income is passive income.
B) Total foreign taxes paid were less than $300 ($600 if married filing jointly) .
C) Taxpayer is not subject to foreign tax limitation rules.
D) All of these must be met.