Canadian PFIC complete disposition -- how to report on 1116

[Lori]

I completely closed a PFIC in 2017, and am puzzled on the form 1116 for passive income. On Part 1, allocating the proportion of the standard deduction allocated to passive foreign income, do I include the entire gain of about $600 -- to which the standard deduction is NOT applicable -- or do I just put the $1.50 or so that fell within the 2017 year, and thus was included in the adjusted gross income?

The instructions say to include all foreign passive income that was not "excluded" (is it considered to be excluded?). If I do include it, I'd have to include the section 1291 gain from form 8621 in the form 1116 "gross income from all sources," rather than using the adjusted gross income.

Or:

Would I fill out a separate 1116 for the balance of the foreign tax paid on the disposition (that portion allocated to "prior years"), and use it on the 8621 part V line 16d, or do I allocate it by year on the line 16b statements (or can I only allocate it one year prior?)?

It's only $50 or so difference in actual tax due-- I don't need to claim it (I'd rather be done with all this), but I do need the 1116 to be done whichever way they had in mind.

[Lori]

Bumped to bypass the shoe spammer.