196. Which of the following requirements must be satisfied in order for a U.S. citizen to exclude foreign earned income from E.S. taxation?
     1. The taxpayer must be a dual citizen of the U.S. and the foreign country.
     2. The income must be earned by employees of the U.S. government.
     3. The taxpayer must also elect to take the foreign tax credit.
     4. Either the bona fide resident test or the physical presence test must be satisfied.