William Webster is a U.S. citizen, single and has no children. He has lived and worked in Finland since February 1, 2012. He does not maintain an address in the U.S and has no intentions of returning. He considers himself a resident of Finland. He rents an apartment at 1001 Rakunnanjie, 00550 Helsinki, Finland. Income: Williams visa type: Unlimited. William works at the U.S. Consulate and has a Form W-2 for his salary. In 2020, William decided to get a part-time job as a barista at a local coffee shop, located at 32100 Bulevardi, 10000 Helsinki, Finland. William earned an equivalent of $5,000 in wages and paid taxes totaling $300 when converted to U.S. dollars. His taxes were paid to Finland as he earned his income. William earned $195 (converted to U.S. dollars) of interest at Nordian-Actavio Bank. He paid foreign tax to Finland on this interest income in the amount of 52.0 Euro. The exchange rate on the date he paid the tax was 1 U.S. Dollar (USD) = 0.909 Euro. William was not required to file FinCen Form 114 and he did not receive a distribution, was not a grantor of, nor was he a transferor to a foreign trust. William did not itemize in 2019 and does not have enough deductions to itemize in 2020. William received a $1,200 Economic Impact Payment (EIP) in April 2020

11. What eligibility requirements must William meet in order to be eligible to exclude his foreign earned income?

A. His tax home must be in a foreign country.

B. He must meet the bona fide residence test or physical presence test.

C. He must have income that qualifies as foreign earned income.

D. All of the above.