Dillon, a U.S. citizen, resides in Country K for all of 2017. Dillon is married, files a joint return and claims two personal exemptions. The following items pertain to his 2017 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 2017 (assume that Dillon excludes his earned income and housing cost amount)?