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, 2019 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.The maximum foreign earned income exclusion for 2019 is $105,900.What is her foreign earned income exclusion for 2019?

A) She has no exclusion, as she paid no foreign taxes.
B) $8,994
C) $30,000
D) $103,900