Which of the Following Is Not True Concerning the Taxation

Which of the following is not true concerning the taxation of expatriate income?

A) The taxpayer must have been a resident outside of the United States for an uninterrupted period that includes less than an entire taxable year or less than at least 330 full days during any twelve consecutive months.
B) The taxpayer can exclude from U.S. taxation the lesser of the individual's foreign earned income or $70,000.
C) The $70,000 exclusion is an increase from the prior year.
D) A housing allowance is permitted.