Sam earned $110,000 salary as a U.S. expatriate working in Portugal in both 2020 and 2021. His assignment started February 1, 2020 and ran through November 30, 2021. Sam took two weeks vacation (14 days) starting December 20, 2020. Sam's gross income for the foreign earned income exclusion for 2020 and 2021 are:

a. $97,342 and none b. $96,740 and $100,657 c. None and $100,055 d. $97,342 and $100,055 Can you break down the question please?