Dillon, a U.S. citizen, resides in Country K for all of 2018. Dillon is married and files a joint return. The following items pertain to his 2018 activities:

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

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

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.

What is Dillon's net U.S . tax liabi lity for 2018 (assume that Dillon excludes his earned income and housing cost amount)?