The client had ordinary W2 income from US sources in 2023 and part-year rental income from India until they sold the property.  According to the Form 1116 instructions, it seems that the client does not need to make an adjustment (this is the question I am asking whether or not they do need to make the adjustment) based on filling out Worksheet A.  When I completed worksheet A included in the Form 1116 instructions, line 4 shows zero dollarS since the foreign capital gains are the same as all capital gains for 2023.  Am I missing something?