Sara, a Cash-Basis, Calendar-Year Taxpayer, Worked Overseas for the Past

Sara, a cash-basis, calendar-year taxpayer, worked overseas for the past three years and is eligible for the foreign earned income exclusion for the income earned from January 1 through January 31, 2017 before she returned to the United States. She was paid $30,000 including bonuses for this month's work but she did not have to pay any foreign taxes on this income. What is her foreign earned income exclusion for 2017?

A) She has no exclusion, as she paid no foreign taxes.
B) $8,672
C) $30,000
D) $101,300