Chapter 2. Income Foreign Source Income & Foreign Earned Incom 61 A taxpayer worked for 3 months in Russia and earned $25,000 while in Russia. She also had interest income on a bank account in Russia of $100. She is a United States citizen and, except for the 3 months spent in Russia, resides in the United States. She did not receive either a Form W-2 or a Form 1099 for her earn- ings while in Russia. How much of the income earned in Russia does she have to report? A. $0 B. $100 C. $25,000 D. $25,100