Carmen SanDiego, a U.S. citizen, is employed by General Motors Corporation, a U.S. corporation. On April 1, 2022, GM relocated Carmen to its Brazilian operations for the remainder of 2022. Carmen was paid a salary of $136,000 and was employed on a 5-dayweek basis. As part of her compensation package for moving to Brazil, Carmen also received a housing allowance of $29,000. Carmen's salary was earned ratably over the 12-month period. During 2022 Carmen worked 260 days, 195 of which were in Brazil a 65 of which were in Michigan. How much of Carmen's total compensation is treated as foreign source income for 2022? Note: Do not round intermediate calculations