23. Gantsooj has been assigned to the Paris office of Silver Corporation. She arrives in Paris on December 1, 2020 and does not return to the United States until June 30, 2021. During her stay in Paris, Gantsooj earned $150,000 in 2020. Gantsooj may exclude A) $0. B) $15,064. C) $107,600. D) $112,000.