Fred currently earns $$10,300$ per month. Fred has been offered the chance to transfer for three to five years to an overseas affiliate. His employer is willing to pay Fred $$13,300$ per month if he accepts the assignment. Assume that the maximum foreign$-$earned income exclusion for next year is $$126,500.$ Suppose that Fred's employer offers Fred a permanent overseas assignment beginning on March $1$ of next year. How much U$.$S$.$ gross income will Fred report next year if he accepts the permanent assignment abroad? Assume that Fred will be abroad for $305$ days out of $365$ days next year.