$25.$ A U$.$S$.$ citizen worked in a foreign country for the period Jul $1.2022$ through August $1.2023.$ Her salary was $$12\mathrm{.}000$ per month. Also, in $2022$ she received $$5,000$ in dividends from foreign corporations $($not qualified dividends$).$ No dividends were received in $2023.$ Which of the following is correct?

a$.$ The taxpayer cannot exclude any of the income because she was not present in the foreign country more than $330$ days in either $2022$ or $2023$

b$.$ The taxpayer can exclude a portion of the salary from U$.$S$.$ gross income in $2022$ and $2023,$ and all of the

dividend income.

The taxpaver can exclude from U$.$S$.$ gross income $$72,000$ salary in $2022,$ but in $2023$ she will exceed the $12-$month limitation and, therefore, all of the $2023$ compensation must be included in gross income. All of the dividenas must be included in $2022$ gross income

d$.$ The taxpaver must include the dividend income of $$5,000$ in $2022$ gross income, but she can exclude a portion of the compensation income from U$.$S$.$ gross income in $2022$ and $2023$

$$Adam must include the reimbursement in his gross income

$$Adam can exclude the reimbursement from his gross income since the meals are provided for the convenience of the emplover.

$$Adam can exclude the reimbursement from his gross income because he eats the meals on the emplover's

Dusiness premises $($the truck$).$

$$Adam may exclude from his gross income the difference between what he paid for the meals and what it would have cost him to eat at home