NeNe is an accountant and U.S. citizen, who has accepted a permanent position in Madrid, Spain for a Spanish financial services company. This year, NeNe spent the entire year working in Madrid. NeNe's employer paid $40,000 of her Madrid housing expenses this year. What amount of the $40,000 housing payments may NeNe exclude?
A. NeNe can exclude all of the housing payment because she worked more than 330 days overseas
B. 15,872
C. 24,128
D. 13,888