Fred currently earns $$9,000$ per month. Fred has been offered the chance to transfer for three to five years to an overseas affiliate. His employer is willing to pay Fred $$12,000$ per month if he accepts the assignment. Assume that the maximum foreign$-$earned income exclusion for next year is $$120,000.$

b$.$ Suppose that Fred's employer has offered Fred a six$-$month overseas assignment beginning on January $1$ of next year. How much U$.$S$.$ gross income will Fred report next year if he accepts the six$-$month assignment abroad and returns home on July $1$ of next year?