NeNe is an accountant and a U.S. citizen who has accepted a permanent position in Madrid, Spain, for a Spanish financial services company. This year, NeNe spent the entire year working in Madrid. NeNe's employer paid $40,000 of her Madrid housing expenses this year. What amount of the $40,000 housing payments may NeNe exclude?

• NeNe can exclude all of the housing payment because she worked more than 330 days overseas.

• $17,216

• $22,784

• $15,064

• None of her salary can be excluded from gross income.