Final answer:
Deductions directly attributable to foreign-earned income are expenses that can be deducted from a person's foreign-earned income when calculating their taxable income. These expenses include housing costs, travel expenses, and education expenses incurred while living and working abroad.
Step-by-step explanation:
Deductions directly attributable to foreign-earned income are expenses that can be deducted from a person's foreign-earned income when calculating their taxable income. These expenses are incurred specifically because of the individual's foreign-earned income, such as housing costs, travel expenses, and education expenses incurred while living and working abroad. For example, if someone works in a foreign country and pays rent for a house, that rent expense can be deducted from their foreign-earned income.