An Irish Partnership Has $400,000 of Net Income in the Current

An Irish partnership has $400,000 of net income in the current year.None of the income is from U.S.sources.F, a U.S.citizen living in Dublin, has a distributive share of $40,000 (e.g., a 10% owner) .If F performs services for the partnership valued at $13,000 and capital is not a material income-producing factor, how much foreign unearned income does F have?

A) $17,000
B) $25,000
C) $27,000
D) $13,000