During year 4, Josita, an NRA, receives interest income of $50,000 from Talmadge, Inc., an unrelated U.S. corporation. Considering the following facts related to Talmadge's operations, what is the sourcing of the interest income received by Josita?
$\begin{array}{lrcc}&\text { U.S.-source } & \text { Active Foreign } & \text { Total Gross } \
\text { Year } & \text { Income } & \text { Business Income } & \text { income } \
\text { Year 1 } & \$ 200,000 & \$ 500,000 & \$ 700,000 \
\text { Year 2 } & 50,000 & 950,000 & 1,000,000 \
\text { Year 3 } & \underline{100,000} & 900,000 & 1,000,000\\text { Totals }& \$ 350,000&\$ 2,350,000 & \$ 2,700,000\\text { Year } 4 & \$ 150,000 & \$ 950,000 & \$ 1,100,000
\end{array}$

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The Answer of During year 4, Josita, an NRA, receives interest income of $50,000 from Talmadge, Inc., an unrelated U.S. corporation. Considering the following facts related to Talmadge's operations, what is the sourcing of the interest income received by Josita?
$\begin{array}{lrcc}&\text { U.S.-source } & \text { Active Foreign } & \text { Total Gross } \
\text { Year } & \text { Income } & \text { Business Income } & \text { income } \
\text { Year 1 } & \$ 200,000 & \$ 500,000 & \$ 700,000 \
\text { Year 2 } & 50,000 & 950,000 & 1,000,000 \
\text { Year 3 } & \underline{100,000} & 900,000 & 1,000,000\\text { Totals }& \$ 350,000&\$ 2,350,000 & \$ 2,700,000\\text { Year } 4 & \$ 150,000 & \$ 950,000 & \$ 1,100,000
\end{array}$

During Year 4, Josita, an NRA, Receives Interest Income of $50,000