911(c)(3)Housing expenses.—

911(c)(3)(A)In general.—The term “housing expenses” means the reasonable expenses paid or incurred during the taxable year by or on behalf of an individual for housing for the individual (and, if they reside with him, for his spouse and dependents) in a foreign country. The term—

911(c)(3)(A)(i) includes expenses attributable to the housing (such as utilities and insurance), but

911(c)(3)(A)(ii) does not include interest and taxes of the kind deductible under section 163 or 164 or any amount allowable as a deduction under section 216(a).