Problem 5-48 (c) (LO. 2)

Wesley is a U.S. citizen who is employed by Seiner, Inc., a global company. His salary for the first month of 2019 was $20,000, and it was earned in the United States. Beginning on February 1, 2019, Wesley began working in Zagreb, Croatia. His salary for the remainder of 2019 was $245,000, and it was earned in Zagreb. On March 1, 2020, Wesley was transferred back to the United States. He worked in the United States until August 1, 2020, when he was transferred to Antwerp, Belgium. He was transferred back to the United States on December 1, 2020. Wesley's 2020 salary from Seiner was $380,000, with $96,000 being earned in Zagreb, $96,000 being earned in the United States, and $188,000 being earned in Antwerp.

Assume the 2020 indexed statutory amount is the same as the 2019 indexed amount. Assume a 365-day year.

When required, round any fractions out to four decimal places. Round final answers to the nearest dollar. If an amount is zero, enter "0".

a. Is Wesley eligible for the foreign income exclusion for 2019?

b. Wesley may exclude $ from his gross income for 2019.

c. Is Wesley eligible for the foreign income exclusion for 2020?

d. Wesley may exclude $ from his gross income for 2020.