What I did...

Instead of using column A & B, for some reason I had two Form 1116s. One for the K-1 foreign tax and one for the 1099DIV.  The total foreign income was not populated correctly for the K-1.  Not sure why, but I missed that.

When I started over, I kept everything on one Form 1116, used columns A & B, and verified that all entries were populated.

In the end, $98 of my client's foreign tax is now being deferred to 2021 resulting in a new refund $98 less than how it was originally calculated.

I'm clearly no expert with these forms, but all seems OK now.

Tim