1. Ellen Grady is chief financial officer of Cambridge House Ltd, an investment banking corporation organized in the United Kingdom. During 2023 Ellen worked at the U.K. Corporation's New York office for 90 consecutive days. Of her 2023 salary of $500,000, the Company allocated $100,000 for her time spent in New York. Since her time spent in New York also involved her overall CFO duties, the New York office was not charged with the expense. Also, Ellen informs you that while she was in New York in 2023 she sold her stock in Apple, Inc. recognizing a gain of $40,000. a. State if Ellen's salary for her time spent in New York constitutes U.S. or foreign source income