24. LO.2 George is a U.S. citizen who is employed by Hawk Enterprises, a global company. Beginning on June 1, 2021, George began working in London. He worked there until January 31, 2022, when he transferred to Paris. He worked in Paris the remainder of 2022. His salary for the first five months of 2021 was $100,000, and it was earned in the United States. His salary for the remainder of 2021 was

$175,000, and it was earned in London.

George’s 2022 salary from Hawk was $300,000, with part being earned in London and part being earned in Paris. What is George’s gross income in 2021 and 2022?

(Assume that the foreign earned income exclusion is the same in both 2021 and 2022.)