$13-13$ Foreign Income Exclusions. J worked in Canada from August $1,2020,$ through

September $30,2021.$ During $2021$ her salary from work in Canada was $$60,000($in U$.$S$.$

dollars$),$ and her salary from work in the United States after she returned was $$10,000.$

a$)$ Calculate J$\text{'}$s foreign earned income exclusion.

b$)$ Assume J earned $$90,000$ in Canada. What is her foreign earned income exclusion?