Tom, a Calendar-Year Taxpayer, Worked in Japan from July 1

Tom, a calendar-year taxpayer, worked in Japan from July 1, 2016 through June 30, 2017. He earned $80,000 in 2016 and $90,000 in 2017 while in Japan. Which of the following statements is true?

A) None of the income can be excluded in 2016 or 2017.
B) $51,050 can be excluded in both 2016 and in 2017.
C) No exclusion in 2016 but $90,000 can be excluded in 2017.
D) $51,050 can be excluded in 2017.