Sylvia Is a United States Citizen Who Has Established Legal

Sylvia is a United States citizen who has established legal residency in Japan. She has been teaching school there for several years. Her annual salary is $60,000. Anne's tax situation is

A) She is not subject to U.S. tax law.
B) She can elect to exclude her foreign income from U.S. taxation and take a tax credit for foreign taxes paid.
C) She can elect to exclude her foreign income from U.S. taxation, or take a tax credit for foreign taxes paid.
D) She is not eligible to take a tax credit for foreign taxes paid or exclude her foreign income from her U.S. gross income.
E) Only one jurisdiction, either the U.S. or Japan, not both, can tax Sylvia on her income while in Japan.