Which of the Following Statements Regarding the Foreign Earned Income

Which of the following statements regarding the foreign earned income exclusion is false?

A) Expatriates may not claim a foreign tax credit for foreign tax paid on excluded income.
B) The exclusion is limited to an inflation-adjusted annual dollar amount.
C) The exclusion is available to any U.S. citizen employed by a foreign company.
D) The exclusion is available to any U.S. citizen working and residing in a foreign country on an extended basis.