US Citizen Patrick Is a Bona Fide Resident of a Foreign

Multiple Choice

U.S. citizen Patrick is a bona fide resident of a foreign country for all of the current year. Patrick uses a calendar year as his tax year. He has $100,000 of self-employment income and incurs $20,000 in housing expenses. The base housing cost amount is $16,624. The deduction for housing expenses is

A) $16,624 for AGI.
B) $16,624 from AGI.
C) $3,376 for AGI.
D) $6,816 from AGI.