For each of the following? cases, indicate the amount of the? foreign-earned income exclusion.? (Disregard the effect of exemptions for certain allowances under Sec.? 912.) ?(Enter a? "0" if there is no? foreign-earned income? exclusion.)
a. Sam?, a U.S.? citizen, is an assistant to the ambassador to Spain. Sam lives and works in Spain. His salary of $90,000 is paid by the U.S. government.
b. Jim, a U.S.? citizen, owns an unincorporated oil drilling company that operates in? Argentina, where he resides. The business is heavily dependent on equipment owned by Jim. His profit for the year totaled $100,000.
c. Ken?, a U.S.? citizen, works for a large Japanese corporation. Ken is employed in the United? States, but must travel to Japan several times each year. During the current year he spent sixty days in Japan. This is typical of most years. His salary is $95,000.