In January of the current year, George Kratzer's U.S. firm assigned him to its Brussels office. During the year, George earned salary, a cost-of-living allowance, a housing allowance, a home leave allowance that permitted him to return home once each year, and an education allowance to pay for his daughter's U.S. schooling. George and his wife, Geneva, have rented an apartment in Brussels and paid Belgian income taxes. What U.S. tax issues should George consider when preparing his tax return?