DC, a domestic corporation, is a wholly-owned subsidiary of FC, a foreign corporation. During the current year, DC distributes a dividend of $100,000 to FC and makes an interest payment of $100,000 to FC. Under the Model Treaty, DC must withhold total U.S. taxes of:

30,000.

$60,000.

$5,000.

$10,000.

$30,000.

I need an answer as soon as possibly. Preferably by noon.