https://www.irs.gov/individuals/international-taxpayers/choosing-the-foreign-earned-income-exclusion

Foreign Tax Credit

Once you choose to exclude foreign earned income and/or foreign housing costs, you cannot take a data-entity-substitution="canonical" data-entity-type="node" data-entity-uuid="a3d4cc55-169d-4499-a745-c6511d92049d">foreign tax credit for taxes on income you excluded or could have excluded. If you do, one or both choices may be considered revoked. However, you can choose to take a foreign tax credit on any amount of foreign earned income that exceeds the amounts you excluded under the foreign earned income exclusion and/or the foreign housing exclusion.