The data source for Form 1116, Lines 3a, items 1-5, comes mainly from Schedule A. If you look at your Foreign Tax Credit Computation Worksheet, and right-click on an amount, choose the 'about..' option, and the 'On Demand Tax Guidance' window opens to explain the entries.
Most of the Schedule A expenses would probably fall into the 'definitely not related' category for foreign income. Here's more info on Form 1116, Line 3a Expenses. The amounts used in TurboTax in figuring the Foreign Tax Credit can be complicated.
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