Thank you for the detailed reply.  After reviewing your reply and Pub 514 again, I realized that I misinterpreted "excess limit".  Your assumption about my scenario is correct in that I expected a 2015 FTC carryover to be applied to the limit on Form 1116 Line 23 before applying the 2022 FTC (which was greater than the limit, therefore an excess limit did not exist).  Surprisingly, this is the first time I've encountered this scenario, and unfortunately, arrived at an incorrect interpretation of applying FIFO.  

Just in case Lacerte still has my ticket open, I will provide them an update to close the ticket. 

Thanks again!!