Which of the following are requirements for satisfying the physical presence test necessary for excluding foreign earne income?

The taxpayer must be present in a foreign country$/$countries for at least $330$ days during a $12$ month period.

The taxpayer may return to the United States during the year for personal reasons, but visits may not exceed $35$ days.

The taxpayer must be present in the foreign country for the full tax year.

A$.1$ only

B$.1$ and $2$

C$.2$ and $3$

D$.1$ and $3$