Hank is a sales executive who earned $109,500 working for a multinational firm this year. Of the 365 days in this year Hank spent 340 days residing and working in an overseas office and 25 days working in the United States. What amount of Hank's salary will he be allowed to exclude from gross income in the U.S. (rounded to the nearest one-hundred dollars)?
A. Hank can exclude his entire salary because he worked more than 330 days overseas
B. 97,400
C. 86,500
D. 92,900
E. None of his salary can be excluded from gross income because Hank must reside overseas for the entire year