WaterCo, a Domestic Corporation, Purchases Inventory for Resale from Unrelated

WaterCo, a domestic corporation, purchases inventory for resale from unrelated distributors outside the United States and resells this inventory to customers inside the United States with title passing inside the United States.What is the source of WaterCo's inventory sales income?

A) 100% U.S.source.
B) 100% foreign source.
C) 50% U.S.source and 50% foreign source.
D) 50% foreign source and 50% sourced based on location of manufacturing assets.