Interview Notes Todd and Audrey currently live in Thailand. They moved there on January 15, 2019 and currently rent a 3-bedroom apartment in Krabi. Audrey was transferred there for an indefinite period of time. Todd and Audrey intend to eventually return to the United States. Audrey is employed by a U.S.-based Fortune 500 company and Todd teaches English as a second language. Todd and Audrey returned to the U.S. for 14 days to attend a work conference in July of 2020. They also took a 14-day vacation to Singapore to stroll the waterfront promenade, botanical gardens, zoo, and other attractions in June 2020. Todd and Audrey are U.S. citizens and have valid Social Security numbers. Neither Todd nor Audrey work for the U.S. government. Todd and Audrey own a home in the U.S. It is vacant while they are overseas, but their neighbor checks on it for them.

1. When calculating the 330 full days in a foreign country for the physical presence test, how is the 14-day vacation treated?

A. The first and last days of the trip do not count as days spent in a foreign country.

B. Only 7 of the 14 days count as days spent in a foreign country.

C. None of the days are counted as days spent in a foreign country.

D. All of the days are counted as days spent in a foreign country.