Todd and Audrey currently live in Thailand. They moved there on January 15, 2019 and currently rent a 3-bedroom apartment in Krabi. Audrey was transferred there for an indefinite period of time. Todd and Audrey intend to eventually return to the United States. Audrey is employed by a U.S.-based Fortune 500 company and Todd teaches English as a second language. Todd and Audrey returned to the U.S. for 14 days to attend a work conference in July of 2020. They also took a 14-day vacation to Singapore to stroll the waterfront promenade, botanical gardens, zoo, and other attractions in June 2020. Todd and Audrey are U.S. citizens and have valid Social Security numbers. Neither Todd nor Audrey work for the U.S. government. Todd and Audrey own a home in the U.S. It is vacant while they are overseas, but their neighbor checks on it for them.

2. In order for Todd and Audrey to exclude their foreign earned income, they must ___________.

A. Demonstrate that their tax home is in a foreign country.

B. Meet the physical presence test.

C. Have income that qualifies as foreign earned income.

D. All of the above.