A, a U.S. income tax nonresident alien, sells U.S. real estate to B, an unrelated buyer, for $1,200,000. B gives A $1,000,000 in cash plus a 4-year interest bearing note in the amount of $200,000. A's basis in the U.S. real estate is $600,000. Based solely on these facts, B must withhold a IRC 1445 tax equal to:

$0

$90,000

$150,000

$180,000