Paige, Social Security number 111-22-3333, is the vice president of marketing (Australia) for International Industries, Inc. (III). III is headquartered at 123 Main Street, Los Angeles, California 92601. A. J., who is single, accepted the position and became a resident of Australia on July 8, 2021. Her business address is 242 Main, Westview, Australia. Westview is not designated as a high housing cost city. A. J.’s visa permits her to stay in Australia indefinitely. Her only trips to the United States in 2022 were for vacations (August 2 to 16 and December 21 to 28). A. J.’s contract specifies that her appointment is to last indefinitely, but states that III is to pay her \($4,000\) per year to cover the cost of two vacation trips to the United States. Her salary is \($140,000,\) out of which she pays rent on an apartment of \($34,000\) per year. A. J. has no family or residence in the United States. She paid an income tax in Australia of \($23,500.\) All dollar amounts are U.S. dollars. Complete a Form 2555 for 2022.