A, a U.S. income tax nonresident alien, has the following U.S. source fixed or determinable, annual or periodical income which is not otherwise effectively connected with the conduct of a U.S. trade or business:

(i) $10,000 in dividends from a Florida corporation which does all of its business in Florida;

(ii) $30,000 of interest income on certificates of deposit with a Florida bank;

(iii) $20,000 of interest from FLACO, a Florida corporation, which meets the 80% foreign business requirements test of IRS 861(c); and

(iv) $15,000 of interest from FLACO, a Florida corporation, owned 91% by As U.S. income tax resident alien father and 9% by A.

Which of these items of income are exempt from U.S. withholding tax?

a. (i) and (ii)

b. (ii) and (iii)

c. (i) and (iii)

d. (iv)