The $4,097 would be foreign income and the $352 would be the foreign tax on that income. Gross income sourced at the beneficiary level would be your income as reported in boxes 1 through 8, less box 2(b) since it is included in 2(a). I think you will also be asked to break that out between US sources and foreign sources. If so, the US source income will be the total income less the foreign income of $4,097.
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