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2. International Products, Ltd., a US. corporation, has an ofce and several factories in Brazil and operates branches in Colombia and the United States. During

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2. International Products, Ltd., a US. corporation, has an ofce and several factories in Brazil and operates branches in Colombia and the United States. During the tax year, the company pays interest of $1,050,000, of which $50,000 is attributable to a nonrecourse loan used to nance the construction of a small factory in Brazil. The adjusted basis of the corporation's assets, which are worth $41,000,000, is $21,000,000, of which $5,000,000 is attribut- able to assets worth $5,000,000 in Colombia and $5,000,000 is attributable to assets worth $20,000,000 in the United States. The small factory in Brazil has an adjusted basis of $1,000,000 and is worth $1,000,000. All other assets are located in Brazil. How much interest is apportioned to the corporation's U.S.- source income

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