Form 1116 question about Simplified Limitation Election Eligibility

Hi there, I am entering Fidelity form 1116 into TurboTax and request your confirmation below. Thank you!

My income is below 60k. Would you recommend choosing "simplified limitation election eligibility"?
It says: Because you're subject to the AMT, we need to know how you want to handle your foreign tax credit with the options

First Year You are Eligible?
Indicate whether this is the first year you are eligible to make the simplified foreign tax limitation election for AMT purposes. Once you make this election, it applies to all later tax years and can't be changed unless you obtain IRS consent:

• Option 1: First year I am eligible for the election
• Option 2: I made the election in 2021 or a previous year
• Option 3:I choose NOT to use the election in 2021 or a previous year.

(I seem to have missed submitting foreign tax credit last year or I don't remember seeing that question saying "Because you're subject to the AMT" last year probably because I just finished college and my income was below 20k)