Karl and Klara are a married couple living in Spain. Karl earns $90,000 and Klara earns $120,000 a year. The annual rent on their apartment in Spain is $36,000. How should they apply for housing exclusion on Form 2555? 

A. all should take the housing exclusion 

B. Klara should take the housing exclusion 

C. They should split the exclusion evenly 

D. They should take prorated exclusions based on their salaries