Thank you for providing the token so that we could check on this for you.
You are seeing the $3,092 because there is a reduction required for the dividends when they are qualified dividends (subject to long-term capital gains tax treatment). This is why you are seeing the change right after you confirm the amount of the foreign dividends that were qualified dividends in the Smart Check.
If you are using the desktop TurboTax application, you can see this number by going to forms mode and looking for the "1116 Comp Wks". On this worksheet you'll see the full 5,721 listed on line "h" and then you'll see the adjustment for "QD/LTCG" (which is Qualified Dividends/Long Term Capital Gain). After the adjustment, the remaining amount is the 3,092. This number is then used in the credit calculation.
You will find more information about the adjustment in the instructions for Form 1116.
The other deductions (Line 3b) number are deductions from your gross income (not the foreign income) that aren't related to the foreign income. Those figure into the final formula for how the credit is calculated. Those come from above-the-line deductions shown on Schedule 1, Lines 15 and 16. In your case those are deductions for one-half of the self-employment tax and contributions to self-employed pension plans.
If you review Schedule 1 and add those lines together you'll see the same number you're seeing on line 3b.
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