Virginia was an English language instructor for high school students in the state of South Carolina. In 2014, she retired from the school district and started taking assignments in foreign countries to teach English to college students. She spent 9 months in Cambodia in 2015 and 10 months in the country of Georgia in 2016 until her husband passed away unexpectedly. Virginia has two adult children who also live in South Carolina. She sold her primary residence in 2018 but purchased a beach vacation home jointly with her children (one-third ownership each), figuring she could stay there during home visits as needed and maybe retire there once she is ready. In 2018, she accepted a teaching position at a university in Guayaquil, Ecuador. The teaching position was for a contract period of one-year but included the option to extend for two additional years at Virginia’s request. She moved to Ecuador in December 2018 and rented an apartment with a one-year lease but made sure the lease included an option to extend for two more one-year periods so long as notice was given by the end of the 10th month of the year prior to extension. She spent the first nine months of 2019 in Ecuador, except a short trip (three days) to Colombia and another (two days) to Peru. In September 2019, she was getting ready to extend both her teaching contract and her lease when civil unrest erupted in Ecuador due to the president of Ecuador implementing austerity measures and the resulting spike in the price of fuel. Virginia was forced to leave Ecuador on October 12, 2019, due to the violent behavior of protestors. During the course of the protests, she moved temporarily back to the beach house until on November 17, 2019, the Ecuadorian government cancelled the austerity measures and the protests ceased. Virginia returned to Ecuador on November 29, 2019, immediately after spending Thanksgiving with her children and their families. Shortly after arrival, she extended her teaching contract and lease for another year through the end of 2020. Determine if Virginia is eligible for the foreign income exclusion.