14. Nami, a US citizen, and 10-year resident of the UK eamed $150,000 working as a medical researcher whille Hving in London in 2022. Naomi owns the two-unit flat that she lives in. In 202,2, she rented out the lower level of the flat, which brought in rental income of $25,000. Assuming Naomi elects the foreigh earned income exclusion in 2022, what amount does she recognize as gross income? a. $25,000 b. $38,000 c. $55,920 d. $63,000 e. $175,000