A$.$ J$.$ Paige, Social Security number $111-22-3333,$ is the vice president

of marketing $($Australia$)$ for International Industries, Inc. $($III$).$ III is headquartered at $123$

Main Street, Los Angeles, California $92601.$ A$.$ J$.,$ who is single, accepted the position

and became a resident of Australia on July $8,2021.$ Her business address is $242$ Main,

Westview, Australia. Westview is not designated as a high housing cost city. A$.$ J$.$s visa

permits her to stay in Australia indefinitely. Her only trips to the United States in $2022$

were for vacations $($August $2$ to $16$ and December $21$ to $28).$ A$.$ J$.$s contract specifies that her appointment is to last indefinitely, but states that III is to pay her $$4,000$ per year

to cover the cost of two vacation trips to the United States. Her salary is $$140,000,$ out of

which she pays rent on an apartment of $$34,000$ per year. A$.$ J$.$ has no family or residence

in the United States. She paid an income tax in Australia of $$23,500.$ All dollar amounts

are U$.$S$.$ dollars. Complete a Form $2555$ for $2022.$