Tom,a Calendar-Year Taxpayer,worked in Kuwait from July 1,2012 Through June

question 31

Multiple Choice

Tom,a calendar-year taxpayer,worked in Kuwait from July 1,2012 through June 30,2013.He earned $80,000 in 2012 and $90,000 in 2013 while in Kuwait.Which of the following statements is true?

• A)None of the income can be excluded in 2012 or 2013.
• B)$48,800 can be excluded in both 2012 and in 2013.
• C)No exclusion in 2012 but $90,000 can be excluded in 2013.
• D)$48,800 can be excluded in 2013.

---

Definitions:

Scoria Cone

A type of volcano characterized by its cone-shaped peak, formed from volcanic cinders that fall around a central vent.

Igneous Eruptions

Volcanic events that involve the expulsion of magma from the Earth's interior, forming igneous rocks upon cooling.

Flood Basalts

Vast plains of basaltic lava that cover large areas of the Earth's surface, resulting from extensive eruptions.

Rhyolite Ash

Fine volcanic ash produced from explosive eruptions of rhyolite magma, characterized by high silica content.