Helen Is a U

Helen is a U.S. citizen and CPA, who moved to London, England three years ago to work for a British company. This year, she spent the entire year in London and earned a salary of $110,000. How much of her salary will she be allowed to exclude from gross income in the U.S.?

A) $82,000.
B) $103,900.
C) $105,500.
D) $108,000.
E) All of her salary is included in gross income.