$10.$ On December $31,2022,$ Stephanie, an employee of Freeport Corporation was transferred to France to work for a French subsidiary of Freeport. Stephanie qualifies as a bona fide resident of France since her arrival in the country. During $2023,$ Stephanie was paid a salary of $$85,300$ and had interest income of $$24,000$ from U$.$ S$.$ savings accounts. Stephanie$$s U$.$ S$.$ gross income for $2023$ is

a$.$ $$0$

b$.$ $$24,000$

c$.$ $$85,300$

d$.$ $$105,300$