Hank Is a U

Hank is a U.S.citizen and is doing a three- to six-year assignment as a sales executive in Paris for a French company.The assignment began this year.Hank earned $109,500 working for the French company this year but only lived in France for 180 days (out of 365 days) .He will live full time in France next year.What amount of Hank's $109,500 salary this year will he be allowed to exclude from gross income in the United States (rounded to the nearest hundred dollars) ?

A) Hank can exclude his entire salary because he worked more than 330 days overseas.
B) $102,000
C) $52,200
D) $105,900
E) None of his salary can be excluded from gross income because Hank must reside overseas for the entire year.