Yes you have to file it.   Is the $24,553 USD?   Assuming it is, there is no need to calculate the Form 1116 activity. That is because he would have the foreign earned income exemption and that is more than $24,553.  But that is only if he is a bona fide resident of Germany.  Or if he passes the physical presence test in Germany.  

As far as all zeroes.  Just put $10 of interest.  Then you can e-file and there is no tax due on $10 interest