Assume that UNF is not a foreign corporation but instead a domestic corporation, and that instead of making dividend payments, the payments referred to previous two questions are interest payments on debt issued in registered form within the meaning of section $871($h$).$ The portion of the interest payment ultimately subject to section $871($a$)$ and tax liability for each year is as follows $-$

Year $5($$$28,000)$ and Year $4($$$400,000)$

Year $5(400,000)$ and Year $4($$$70,000)$

Year $5($$$0)$ and Year $4($$$0)$

Year $5($$$400,000)$ and Year $4($$$400,000)$