Bob spent the entire $2019$ year in Tokyo. His annual salary was $$90,000$ and he paid $$30,000$ rent. What is the highest amount of foreign earned income and foreign housing expenses Bob can exclude?$1$

$0$

$5$

$,$

$9$

$0$

$0$

a$)$ $$90,000$

b$)$ $$92,900$

c$)$ $$105,900$ I agree

d$)$ $$120,000$