Joan is a single individual who works for Big Petroleum, Inc. During all of 2011, she is

Question:

Joan is a single individual who works for Big Petroleum, Inc. During all of 2011, she is stationed in West Africa. She pays West African taxes of $19,000 on her Big Petroleum salary of $88,000. Her taxable income without considering her salary from Big Petroleum is $36,000. How should Joan treat the salary she receives from Big Petroleum on her 2011 U.S. tax return?