On 1/5/CY, Ryan left the U.S. for Estonia, where he took a position as VP of EMEA Operations for a U.S. employer. He did not establish residency because he only anticipated being in Estonia for two years. His salary was 400 , 000 a n d h e i n c u r r e d 10,000 in unreimbursed employment expenses. What is his foreign income exclusion and how much may he deduct for expenses