She is married filing separately but she earned around $1100-$1400 in 2021 and 2022 which is less than the threshold amount of $12000 earned locally but more than the threshold amount of $5 earned internationally. She had earned it internationally. But then theres another law the Foreign Earned Income Exclusion (FEIE), which states that the first $108,700 earned foreign is tax free which is confusing me.