A, a U.S. income tax nonresident alien, owns a warehouse which is triple net leased to FLACO, a Florida company. Assume that A's rental activity does not constitute a U.S. trade or business, A does not make the real estate net election, and that FLACO pays A stated monthly rent of $10,000. Further assume that pursuant to the lease, FLACO pays $20,000 in annual real property taxes and $15,000 in annual mortgage interest payments, both such sums attributable to A's ownership of the warehouse. If A's rental activity constituted a U.S. trade or business, or had A made the special real estate net election under IRC §871(d), the warehouse would have depreciated at $25,000 per year.

FLACO must withhold U.S. income tax of:

Group of answer choices

$46,500

 

$28,500

 

$39,000

 

$36,000