No, you are not declaring 200K in income. If you report the 100K income as Foreign Pension Income under Other Reportable Income, that is where you are declaring your income on your tax return.
In the Foreign Tax Credit section, you are just relating the amount of Foreign Tax you paid on this income to the 100K in 'general category income' you enter in this section. It is not being taxed here again; Form 1116 is to calculate your credit.
Here's more info on Claiming the Foreign Tax Credit.
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