On form 1116 line 3b is for Other deductions.
The instructions for form 1116 on page 16 say:
Line 3b. Enter on line 3b any other deductions that don't definitely relate to any specific type of income (for example, the deduction for alimony paid from Schedule 1 (Form 1040), line 19a).
If you have an amount on line 3b, you must enter a description of that amount. If there is nothing on line 3b, enter None as an explanation.
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