Dillon, a U.S. citizen, resides in Country K for all of 2014. Dillon is married, files a joint return and claims two personal exemptions. The following items pertain to his 2014 activities:

Salary and allowances (other than for housing)a ............................ $175,000

Housing allowance ................................................................. 28,000

Employment-related expenses b ................................................... 7,500

Housing costs ....................................................................... 30,000

Other itemized deductions .......................................................... 4,000

Country K income taxes ............................................................ 12,000

aAll of Dillon's salary and allowances are attributable to services performed in Country K.

bDillon claims the employment-related expenses as itemized deductions.

What is Dillon's net U.S. tax liability for 2014 (assume that Dillon excludes his earned income and housing cost amount)?