Assume a French corporation sells a patent to another French corporation for $10 million. The patent will be used in France. The seller has a basis in the patent of $4 million. The patent had previously been used by the seller in the us and a total of $1 milion of amortization had been deducted by the seller. on its US tax returns. How much, if any, of the gain is US source income? 0 $6 milion $1 million 52 million