Phillip Moreno is 45 years old and reports the following transactions for 2023: Wages from his employer of $190,000. Phillip moved to Bangladesh to work for his employer's Asian Office on January 15th of 2023 and lived there until December 30th of 2024 for a total of 347 days in 2023 and 364 days in 2024. Received a $10,000 refund of mortgage interest that he paid in the previous year. He itemized his deductions in 2022. Received a Gift of $17,000 from his uncle. His employer paid $5,000 for his parking during the year. Required: How much can Phillip exclude from his gross income as a result of the above transactions for 2023?