Lucas, a single U$.$S$.$ citizen, works in Denmark for MNC Corp during all of $2023.$ His MNC salary is $$187,000.$ Lucas may exclude from his gross income wages of:

a$.$ $$120,000.$

b$.$ $$112,000.$

c$.$ $$0.$

d$.$ $$108,700.$

e$.$ $$187,000$

$**$The answer is not $187,000$ or $$112,000$

Hint: Certain taxpayers working and living outside the U$.$S$.$ are eligible to exclude a certain portion of their foreign income from taxable income under the foreign income exclusion. In addition, certain foreign housing can also be excluded or deducted. To qualify, the taxpayer must have a bona fide tax home outside the U$.$S$.$ for a certain number of days.