During all of $2021,2022,$ and $2023,$ Una Dostres, a U$.$S$.$ employee of Math Corporation, lived in Spain and worked in a Spanish subsidiary of Math. She spent no time in the United States during the $3$ years in question. In $2023,$ Una received a $$120,600$ salary plus a housing allowance from her employer for her actual qualifying housing costs of $$20,200.$ Una$$s gross income to be reported on her U$.$S$.$ tax return is