When a U.S. citizen has both U.S. and foreign expenses, the Internal Revenue Code requires that these expenses first be allocated to an income class, then apportioned between foreign and U.S. income of the same class. Assume that you work for the U.S. House Ways and Means Committee, and the Committee is revising these allocation and apportionment rules. The Committee wants ideas for a new such rule that would replace the existing rule.Come up with a new rule that is different than the existing rule.

Explain why that rule would be a good one to replace the existing rule.