Fred currently earns $9,900 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 $10,900 per month if he accepts the assignment. Assume that the maximum foreign-earned income exclusion for next year is $112,000. If Fred's employer also provides him free housing abroad (cost of $16,450 next year), how much of the $16,450 is excludable from Fred's income? Assume that Fred will be abroad for 305 days out of 365 days next year. Note: Do not round intermediate calculations. Round your final answer to the nearest whole dollar