OutCo, a Controlled Foreign Corporation, Earns $600,000 in Net Interest

OutCo, a controlled foreign corporation, earns $600,000 in net interest and dividend income from investments in the bonds and stock of unrelated companies. All of the unrelated companies are located in OutCo's country of incorporation. OutCo's Subpart F income for the year is:

A) $0.
B) $0 only if OutCo is engaged in a trade or business in its home country.
C) $600,000 only if OutCo is engaged in a trade or business in its home country.
D) $600,000.