From your response, I deduce that your client has no foreign source income other than what's on the 1099-DIV.

Given the amount, your client will qualify for §904(j), which allows him/her to claim foreign tax credit without filing a F.1116 and without regard to the limitation that would otherwise apply.

This is an election that does not require a statement to be attached to the return - you client can simply claim that as a credit on Sch 3, limited to the smaller of the foreign tax from the 1099-DIV or regular tax on the return.  If it is limited by regular tax, however, there will still be no FTC carryback/carryover to other years.