Martin Albert, married filing jointly with two dependent children, now living in Virginia, received $115,000 in salary in 2009. Martin worked in Mexico from Jan 1, 2008 to February 15, 2009. His $115,000 salary for 2009 includes $16,000 he earned for Jan and one-half of Feb while working in Mexico. Withholding for federal income tax was $10,750. The amounts withheld for FICA tax were as follows: $6,622 for Social Security, and $1,668 for Medicare. Itemized deductions total $13,800.
What amount of the $16,000 earned in Mexico is excludable under the foreign earned income exclusion.