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Helen is a U.S. citizen and a CPA who moved to London, England, three years ago to work for a British company. This year, she

Helen is a U.S. citizen and a CPA who moved to London, England, three years ago to work for a British company. This year, she spent the entire year in London and earned a salary of $138,000. How much of her salary will she be allowed to exclude from gross income in the United States?

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