Hank Is a U

Multiple Choice

Hank is a U.S. citizen and is doing a three to six-year assignment as a sales executive in Paris for a French company. The assignment began this year. Hank earned $109,500 working for the French company this year but only lived in France for 180 days (out of 365 days) . He will live full time in France next year. What amount of Hank's $109,500 salary this year will he be allowed to exclude from gross income in the United States (rounded to the nearest hundred dollars) ?

A) Hank can exclude his entire salary because he worked more than 330 days overseas.
B) $102,000
C) $53,100
D) $107,600
E) None of his salary can be excluded from gross income because Hank must reside overseas for the entire year.