Dillon, a U.S. citizen, resides in Country K for all of 2020. Dillon is married and files a joint return. The following items pertain to his 2020 activities:

Salary and allowances (other than for housing)^a . . . . . . . . $175,000
Housing allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      28,000
Housing costs  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      30,000
Other itemized deductions  . . . . . . . . . . . . . . . . . . . . . . . . . .        4,000
Country K income taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      12,000

What is Dillon’s net U.S. tax liability for 2020 (assume that Dillon excludes his earned income and housing cost amount)?