Your client, Lana Kane, was born and raised in the U.S., though she spent time overseas while serving in the military several years ago. Which of the following circumstances may complicate her income tax planning for 2015? A. She maintains $5,000 on a Swiss bank account for when she travels overseas. B. After selling her U.S.-based customs consulting business in February, she took some time off and traveled overseas for eight months. C. Her employer is based in Belgium. D. She married a foreign national in 2015