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,which 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 U.S.(rounded to the nearest one-hundred dollars) ?

A) Hank can exclude his entire salary because he worked more than 330 days overseas
B) $102,000
C) $51,200
D) $103,900
E) None of his salary can be excluded from gross income because Hank must reside overseas for the entire year