Fred currently earns $$9,000$ per month. Fred has been offered the chance to transfer for three to five years to an overseas affiliate. His employer is willing to pay Fred $$12,000$ per month if he accepts the assignment. Assume that the maximum foreign earned income exclusion for next year is $$120,000.$

a$.$ How much U$.$S$.$ gross income will Fred report if he accepts the assignment abroad on January $1$ of next year and works overseas for the entire year? If Fred$$s employer also provides him free housing abroad $($cost of $$25,000),$ how much of the $$25,000$ is excludable from Fred$$s income?

b$.$ Suppose that Fred$$s employer has offered Fred a six$-$month overseas assignment beginning on January $1$ of next year. How much U$.$S$.$ gross income will Fred report next year if he accepts the six$-$month assignment abroad and returns home on July $1$ of next year?

c$.$ Suppose that Fred$$s employer offers Fred a permanent overseas assignment beginning on March $1$ of next year. How much U$.$S$.$ gross income will Fred report next year if he accepts the permanent assignment abroad? Assume that Fred will be abroad for $305$ days out of $365$ days next year. If Fred$$s employer also provides him free housing abroad $($cost of $$20,000$ for next year$),$ how much of the $$20,000$ is excludable from Fred$$s income?