49. LO.2 George is a U.S. citizen who is employed by Hawk Enterprises, a global company.

Beginning on June 1, 2013, George began working in London. He worked there until January 31, 2014, when he transferred to Paris. He worked in Paris the remainder of 2014. His salary for the first five months of 2013 was $100,000, and it was earned in the United States. His salary for the remainder of 2013 was $175,000, and it was earned in London. George’s 2014 salary from Hawk was $300,000, with part being earned in London and part being earned in Paris. What is George’s gross income in 2013 and 2014?

(Assume that the 2014 indexed amount is the same as the 2013 indexed amount.)