Vincent is a writer and U.S. citizen. After being out of work for the first two mont6h of the year, Vincent moved permanently to Ireland on March 1. He worked for an Irish magazine and earned $111,300 in salary from March 1 to December 31st In April of this year Vincent received a $1,370 refund of the $4,250 in state income taxes his previous employer withheld from his pay last year. Vincent claimed $14,010 in itemized deductions last year (the standard deduction for a single filer was $12,950). Vincent wants to elect to use the foreign-earned income exclusion to the extent he is eligible. Note: Round your final answer to the nearest whole dollar amount and assume there are 365 days in the year.

Calculate Vincent's gross income for this year. (Show Answer and Computation)