Helen is a U.S. citizen and a CPA who moved to London, England, three years ago to work for a British company. This year, she spent the entire year in London and earned a salary of $110,000. How much of her salary will she be allowed to exclude from gross income in the United States?
A. $82,000.
B. $105,900.
C. $105,500.
D. $108,000.
E. All of her salary is included in gross income.
Answer: B