George is a U.S. citizen who is employed by Hawk Enterprises, a global company. Beginning on June 1, 2021, George began working in London (for a total of 214 days in 2021). He worked there until January 31, 2022, when he transferred to Paris. He worked in Paris the remainder of 2022. His salary for the first five months of 2021 was $100,000, and it was earned in the United States. His salary for the remainder of 2021 was $175,000, and it was earned in London. George's 2022 salary from Hawk was $300,000, with part being earned in London and part being earned in Paris.

Required:
a. Is George eligible for the foreign income exclusion for 2021 and/or 2022?
b. Determine George's gross income in 2021 and 2022.