Janet Mothra, a U

question 92

Short Answer

Janet Mothra, a U.S. citizen, is employed by Caterpillar Corporation, a U.S. corporation. In May 2016, Caterpillar relocated Janet to its operations in Spain for the remainder of 2016. Janet was paid a salary of $200,000. As part of her compensation package for moving to Spain, Janet received a housing allowance of $40,000. Janet's salary was earned ratably over the twelve month period. During 2016 Janet worked 280 days, 168 of which were in Spain and 112 of which were in the United States. How much of Janet's total compensation is treated as foreign source income for 2016?

---

Definitions:

Sleep

A naturally recurring state of mind and body characterized by altered consciousness, relatively inhibited sensory activity, inhibition of nearly all voluntary muscles, and reduced interactions with surroundings.

Pons

A part of the brain located in the brainstem that is involved in the regulation of vital functions, such as sleeping, breathing, and coordination of movement.

Dreaming

The experience of envisioned images, sounds, or other sensations during sleep, particularly during REM sleep phases.

Reticular Activating System

A network of neurons located in the brainstem that regulates wakefulness and sleep-wake transitions.