Capital gain from US real property (personal use). Foreign tax credit amount was entered into FTC worksheet as foreign tax not linked with this form and it has auto-calculated for 20(12) deduction. Is this right to have 20(12) deduction for US real property sale? I entered the capital gain on Schedule 3 and FTC form as Income not linked with this form under Non-business foreign income, real property section. I do not think 20(12) deduction is for capital gain from US real property.