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 \$141,600. Because she was required to live in London for her job, which has very high housing costs, Helen was paid a housing allowance equal to $36,153 for 2023 by the British company she worked for. She spent the entire housing allowance on a London apartment. What is Helen's gross incone for U.S. taxes? (See pp. 5-28 to 5-29) (Do not use commas or dollar signs.)