Phoebe was a bona fide resident of a foreign country for all of 2022 and 2023. She reports her income on the cash basis. In 2022, she was paid $100,000 for work she did in the foreign country during that year. She excluded all the $100,000 of a possible $112,000 (the maximum foreign earned income exclusion for 2022) from her income for 2022. In 2023, Phoebe received $20,000 for work she did in the foreign country in 2022. She can