Fred currently earns $11,300 per month. Fred has been offered the chance to transfer for three to five years to an overseas affiliate. His employer is willing to pay Fred $12,300 per month if he accepts the assignment. Assume that the maximum foreign-earned income exclusion for next year is $104,100. rev:

If Freds employer also provides him free housing abroad (cost of $17,150 next year), how much of the $17,150 is excludable from Freds income? Assume that Fred will be abroad for 305 days out of 365 days next year.(Do not round intermediate calculations. Round your final answer to the nearest whole dollar amount.)