That adjustment is made on Line 1a of 1116.

The question is why you believe you "will get to use more credit" if an adjustment were to be made?

If you understand what this does, you should be aware that it is meant to adjust for the tax differential between CGT and the graduated tax rates, which has the effect of bringing down the limitation.

If your client qualifies for §904(j), he/she may then claim foreign tax credit without filing a F.1116 and without regard to the limitation that would otherwise apply.