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. The assignment 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 United States {rounded to the nearest hundred dollars}?
A. Hank can exclude his entire salary because he worked more than 330 days overseas.
B. $102,000
C. $52,200
D. $105,900
E. None of his salary can be excluded from gross income because Hank must reside overseas for the entire year.
Answer: C