I suggest bringing up form 1116 for TY2020 for inspection.
One line 9 is the current tax paid for TY2020. That amount appears on the carryover sheet under "Foreign
Taxes". It shows $65. Since you used all of it , then the amount utilized is $65 and results would be zero in the carryover column.
Since you had a credit for $91, where did the extra $26 come from? It came from your TY2019 carryover. You can think of a carryover as a "reserve" that can be used if the current year tax paid is less than your limit. It had to be at least $26 and would show up on form 1116 on line 10. If the carryover was $26 and you used $26, then the carryover for TY2019 would be zero, but it is blank.
