Carmen SanDiego, a U$.$S$.$ citizen, is employed by General Motors Corporation, a U$.$S$.$ corporation. On April $1,2023,$ GM relocated Carmen to its Brazilian operations for the remainder of $2023.$ Carmen was paid a salary of $$119,300$ and was employed on a $5-$day$-$week basis. As part of her compensation package for moving to Brazil, Carmen also received a housing allowance of $$26,750.$ Carmen's salary was earned ratably over the $12-$month period. During $2023$ Carmen worked $260$ days, $195$ of which were in Brazil and $65$ of which were in Michigan.How much of Carmen's total compensation is treated as foreign source income for $2023?$