The scenario continues. Bret, a commissioned officer, accrued 10 months' worth of military pay for combat zone service in Afghanistan.

In addition to receiving imminent danger pay and the highest rate of enlisted pay, he also qualified for an award payment for his strategic suggestions while serving near the front line.

If Bret's combat zone income exceeded the highest possible pay for an enlisted Armed Forces member, would you be able to exclude all of Bret's qualified combat zone income from his gross income?