ForCo,a Foreign Corporation Not Engaged in a U

ForCo,a foreign corporation not engaged in a U.S.trade or business,recognizes a $3 million gain from the sale of land located in the United States.The amount realized on the sale was $50 million.Absent any exceptions,what is the required withholding amount on the part of the purchaser of this land?

A) $0.
B) $300,000.
C) $3 million.
D) $5 million.
E) $50 million.