Helen Is a U

Helen is a U.S. citizen and a CPA who moved to London, England, three years ago to work for a British company. This year, she spent the entire year in London and earned a salary of $140,800. How much of her salary will she be allowed to exclude from gross income in the United States?

A) $113,800
B) $107,600
C) $137,800
D) $130,800
E) All of her salary is included in gross income.