Dillon, a U.S. citizen, resides in Country K for all of 2013. Dillion is married, files a joint return and claims two personal exemptions. The following items pertain to his 2013 activites:
Salary and allowances (other than for housing)....................................... $175,000
Housing allowance........................................................................... 28,000
Employment-related expenses............................................................... 7,500
Housing costs................................................................................. 30,000
Other itemized deductions.................................................................... 4,000
Country K income tax........................................................................ 12,000
What is Dillon's net U.S. tax liability for 2013 (assume that Dillon excludes his earned income and housing cost amount)?