Bob and Carol currently live in Wellington, New Zealand. They moved there on March 3, 2018 and currently rent a 2-bedroom house in Wellington. Bob was transferred there for an indefinite period of time. Bob and Carol intend to eventually return to the United States. Bob is employed by a U.S.-based Fortune 500 company and Carol is a freelance photographer. Bob and Carol returned to the U.S. for five days to attend a work conference in July of 2019. They also took a 10-day vacation throughout Fiji scuba diving, snorkeling, and kayaking in August 2019. Bob and Carol are U.S. citizens and have valid Social Security numbers. Neither Bob nor Carol work for the U.S. government. Bob and Carol own a home in the U.S. It is vacant while they are overseas, but their neighbor checks on it for them. 5. In order for Bob and Carol to exclude their foreign earned income, they must ________.

	A. Demonstrate that their tax home is in a foreign country.

	B. Meet either the bona fide residence test or the physical presence test.

	C. Have income that qualifies as foreign earned income.

	D. All of the above.

6.

When calculating the 330 full days in a foreign country for the physical presence test, how is the 10-day vacation treated?

	A. The first and last days of the trip do not count as days spent in a foreign country.

	B. Only 5 of the 10 days count as days spent in a foreign country.

	C. None of the days are counted as days spent in a foreign country.

	D. All of the days are counted as days spent in a foreign country.