• Hank is a U.S. citizen and is doing a three to six-year assignment as a sales executive in Paris for a French company, which began this year. Hank earned $109,500 working for the French company this year but only lived in France for 180 days (out of 365 days). He will live full-time in France next year. What amount of Hank's $109,500 salary this year will he be allowed to exclude from gross income in the U.S.(rounded to the nearest one-hundred dollars)?
• A.$102,000.
• B.$51,200
• C.Hank can exclude his entire salary because he worked more than 330 days overseas
• D.$103,900.
• E.None of his salary can be excluded from gross income because Hank must reside overseas for the entire year.