A U$.$S$.$ citizen worked in a foreign country for the period July $1,2022$ through August $1.2023.$ Her salary was $$12,000$ per month. Also, in $2022$ she received $$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.

c$.$ The taxpayer 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 dividends must be included in $2022$ gross income.

d$.$ The taxpayer 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 $2023.$