A U$.$S$.$citizen lived and worked in a foreign country for the period July $1,2023,$through August $1,2024.$Her salary was $$12,000$ per month. Also,in $2023$ she received $$5,000$ in dividends from foreign corporations $($not qualified dividends$).$ No dividends were received in $2024.$ 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 th$2023$ or $2024.$b$.$The taxpayer can exclude from U$.$S$.$gross income $$72,000$ salary in $2023,$ but in $2024$ she will exceed the $1$ and, therefore, all of the $2024$ compensation must be included in gross income. All of the dividends must be im income.c$.$The taxpayer must include the dividend income of $$5,000$ in $2023$ gross income, but she can exclude a part compensation income from U$.$S$.$ gross income in $2023$ and $2024.$d$.$The taxpayer can exclude a portion of the salary from U$.$S$.$ gross income in $2023$ and $2024,$ and ail of the di