You can see whether there are foreign taxes carrying over by looking at Page 2 of the Form 1116. If Line 14 is the same as Line 24, there's no carryover.

On the Sch B of the 1116, the zero on Line 8 under the 10th year is pre-printed, because the carryover expires after 10 years.

On page 2, the total carryover is $3,435.

I think you should consider sending this client to someone who sees more foreign source income. I do a fair amount of "normal" foreign, and I'd have to do some un-fun reading to be sure I was getting a foreign rental property right. If the client was already arguing that their foreign source income wasn't reportable, I wouldn't even find a better home for them as I declined their business.