NeNe Is an Accountant and U

NeNe is an accountant and 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) 15,872
C) 24,128
D) 13,888
E) None of her salary can be excluded from gross income.