Problem 5-48 (b) (LO. 2) Althea is a U.S. citizen who is employed by Transliterations, Inc., a global company. Beginning on April 1, 2020, Althea began working in Helsinki, Finland. She worked for 275 days of 2020. She worked there until January 31, 2021, when she transferred to Copenhagen, Denmark. She worked in Copenhagen for the remainder of 2021. Her salary for the first three months of 2020 was $60,000, and it was earned in the United States. Her salary for the remainder of 2020 was $270,000, and it was earned in Helsinki. Althea's 2021 salary from Transliterations was $370,000, with part being earned in Helsinki and part being earned in Copenhagen. Assume the 2021 indexed statutory amount is the same as the 2020 indexed amount. Assume a 365-day yea for both years. When required, round any fractions out to four decimal places. Round final answers to the nearest dollar. a. Is Althea eligible for the foreign income exclusion for 2020? Yes b. Althea may exclude $ x from her gross income for 2020. c. Is Althea eligible for the foreign income exclusion for 2021? Yes d. Althea may exclude x from her gross income for 2021