NeNe Is an Accountant and a U

NeNe is an accountant and a U.S. citizen who has accepted a permanent position in Madrid, Spain, for a Spanish financial services company. This year, NeNe spent the entire year working in Madrid. NeNe's employer paid $40,000 of her Madrid housing expenses this year. What amount of the $40,000 housing payments may NeNe exclude?

A) NeNe can exclude all of the housing payment because she worked more than 330 days overseas.
B) $17,216
C) $22,784
D) $15,064
E) None of her salary can be excluded from gross income.