Mio was transferred from New York to Germany. He lived and worked in Germany for 357 days in 2020. Mio's salary for 2020 is $264,000.

Assume a 366-day year. In your computation, round any division to four decimal places before converting to a percentage. For example, 0.473938 would be rounded to 0.4739 and converted to 47.39%. If required, round your final answer to the nearest dollar.

What is Mio's foreign earned income exclusion? $