Carmen has always been a bona fide resident of Puerto Rico working in the private sector. In July of this tax year, she moved to Denver, Colorado to work. She earned $10,000 while in Puerto Rico and $25,000 while in Colorado. On December 31 of this tax year, she moved back to Puerto Rico. What income must Carmen report on Form 1040? 
						
						
							|  | $0 | 
						
							|  | $10,000 | 
						
							|  | $25,000 | 
						
							|  | $35,000 |