On January $1,2024,$ Gary, a vice president of Dearborn National Bank $($DNB$),$ was transferred to France to work in a

French subsidiary of DNB$.$ Gary has qualified as a bona fide foreign resident of France since his arrival in the country.

During $2024,$ Gary was paid a salary of $$100,000$ and had interest income of $$24,000$ from U$.$S$.$ savings accounts. Gary's

U$.$S$.$ gross income for the year is

A$.$ $$124,000$

B$.$ $$24,000$

C$.$ $$100,000$

D$.$ $$0$