I have a client who lives foreign country used form 2555 on his 2018 tax return. For tax year 2019, his total foreign earned income was around $6,000 which is less than the standard deduction. In this case, if he doesn't file form 2555 for 2019, is that considered as revocation of form 2555?  (Taxpayer wants to file his 2019 tax return even if his total income was less than the filing requirement)