Foreign-Earned Income Exclusion. Dillon, a U.S. citizen, resides in Country K for all of 2015. Dillon is married, files a joint return and claims two personal exemptions. The following items pertain to his 2015 activities: a All of Dillon's salary and allowances are attributable to services performed in Country K. b 'Dillon claims the employment-related expenses as itemized deductions. What is Dillon's net U.S. tax liability for 2015 (assume that Dillon excludes his earned income and housing cost amount)