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Poalo, a U.S. citizen living in Rome, Italy, for the last two and one half years, earns a salary of $140,000 in 2020.Poalo's housing costs

Poalo, a U.S. citizen living in Rome, Italy, for the last two and one half years, earns a salary of $140,000 in 2020.Poalo's housing costs are $26,000 per year, which is reasonable. How much can Poalo exclude from income?

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