George is a U.S. citizen who is employed by Hawk Enterprises, a global company. Beginning on June 1, 2019, George began working in London (for a total of 214 days in 2019). He worked there until January 31, 2020, when he transferred to Paris. He worked in Paris the remainder of 2020. His salary for the first five months of 2019 was $100,000, and it was earned in the United States. His salary for the remainder of 2019 was $175,000, and it was earned in London. George's 2020 salary from Hawk was $300,000, with part being earned in London and part being earned in Paris.