Your client, Lana Kayne, 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?

	Her employer is based in Belgium.
	She married a foreign national in 2015.
	After selling her U.S.-based customs consulting business in February, she took some time off and traveled overseas for 8 months.
	She maintains $5,000 in a Swiss bank account for when she travels overseas.