Hanover Corporation, a U.S. corporation, incurred $306,000 of interest expense during the current year. Hanover manufactures inventory that is sold within the United States and abroad. The total tax book value of its production assets is $20,200,000. The total tax book value of its foreign production assets is $5,100,000. What amount of interest expense is apportioned to the company's foreign source income for foreign tax credit purposes, assuming the interest expense is fully deductible