For January through February of 2023 (59 days), Donavan worked for a U.S.- based company at a location in the U.S. Beginning March 1st, 2023, his company indefinitely moved him to a sales position in their Paris, France field office. Donavan was present in France for at least 330 days out of the 12-month period beginning on that date. Donavans salary earned from this new position was $130,000. For 2023, Donavan will elect the foreign earned income exclusion in lieu of the foreign tax credit or itemized deduction for foreign taxes. Tax year 2023 is not a leap year. What is Donavans allowable foreign earned income exclusion