Directions The first two scenarios do not require you to prepare a tax return. Read the interview notes for each scenario carefully and use your training and resource materials to answer the questions after the scenarios. International Scenario 1: Ben and Anna Rogers Interview Notes - Ben and Anna currently live in Australia. - They moved there on September 1, 2020 and rent a 2-bedroom apartment. Ben was transferred there for an indefinite period of time. Ben and Anna intend to eventually return to the United States. - Ben is employed by a U.S.-based Fortune 500 company and Anna teaches English as a second language. - Ben and Anna returned to the U.S. for 8 days for a wedding in June of 2022 . They also took a 10-day vacation to cruise the Greek Isles. - Neither Ben nor Anna work for the U.S. government. - Ben and Anna have a house in the U.S. It is vacant while they are overseas. Their brother and sister-in-law house sit while they are living abroad. - Ben and Anna are U.S. citizens and have valid Social Security numbers. International Scenario 1: Test Questions 1. When calculating the 330 full days in a foreign country for the physical presence test, how is the 10 -day vacation treated? a. None of days are counted as days spent in a foreign country b. Only 4 of the 10 days count as spent in the foreign country c. Only the first and last days of their trip count as days spent in the foreign country d. All of the days are counted as days spent in the foreign country 2. In order for Ben and Anna to exclude their foreign earned income, they must a. Have income that qualifies as foreign eamed income b. Demonstrate that their tax home is in a foreign country c. Meet the physical presence test d. All of the above