A US Citizen, Who Uses a Calendar Year as His Tax

Multiple Choice

A U.S. citizen, who uses a calendar year as his tax year, is transferred to a foreign country by his employer. The U.S. citizen arrived in the foreign country on November 3 of last year. Residency is expected to be maintained in the foreign country until August 4 of next year. None of the years are a leap year. The first year for which an earned income exclusion can be claimed is

A) last year.
B) the current year.
C) next year.
D) The earned income exclusion cannot be claimed.