The answer is B. Please explain how to get this number. Austin Corporation, a U.S. corporation, received the following investment income during the current year: $50,000 of dividend income from the ownership of stock in a French corporation, $20,000 interest on a loan to its Dutch subsidiary, $40,000 royalty from its 50 percent owned Irish venture, and $30,000 capital gain from the sale of its stock in a Brazilian corporation. How much of Austin's income is treated as a foreign source? A) $140,000 B) $110,000 C) $70,000 D) $60,000

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The answer is B. Please explain how to get this number.

Austin Corporation, a U.S. corporation, received the following investment income during the current year: $50,000 of dividend income from the ownership of stock in a French corporation, $20,000 interest on a loan to its Dutch subsidiary, $40,000 royalty from its 50 percent owned Irish venture, and $30,000 capital gain from the sale of its stock in a Brazilian corporation. How much of Austin's income is treated as a foreign source?

A) $140,000
B) $110,000
C) $70,000
D) $60,000

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