Kim Jung is a U$.$S$.$ citizen working for Byte Corporation. For the last six years, Kim has been stationed in the company's Tokyo office.

Required:

Compute AGI if Kim$$s only income for the year is $$77,250$ in wages.

Compute AGI if Kim's only income for the year is $$198,400$ in wages.

Under Japanese law, Kim is a permanent resident and must pay Japanese income tax on the salary earned in Tokyo. Assuming that the Japanese individual tax rates exceed the U$.$S$.$ rates, will Kim owe U$.$S$.$ tax on any portion of the salary?