Roquan is a U$.$S$.$ citizen and is doing a three$-$ to six$-$year assignment as a sales executive in Paris for a French company, which began this year. Roquan earned $$109,500$ working for the French company this year but only lived in France for $180$ days $($out of $365$ days$).$ He will live full time in France next year. What amount of Roquan's $$109,500$ salary this year will he be allowed to exclude from gross income in the United States?

Note: Round your answer to the nearest $$100.$

Multiple Choice

Roquan can exclude his entire salary because he worked more than $330$ days overseas.

None of his salary can be excluded from gross income because Roquan must reside overseas for the entire year.

$$54,300$

$$120,000$

$$59,200$