Rick Has Net Taxable Income of $20,000 from Country Z

Rick has net taxable income of $20,000 from Country Z which imposes a 40 percent income tax.Rick also has net taxable income from U.S.sources of $80,000,and U.S.tax liability,before the foreign tax credit,of $22,000.What is the amount of Rick's foreign tax credit?

A) $8,000
B) $8,800
C) $5,000
D) $4,400
E) $32,000