Donna rents an office from Don Juan, a Bahamian citizen. The lease is a triple-net lease so that Juan is not engaged in a US T or B. The annual rent is $10,000 and the lease says that she is required to mail the rent payments to Don without any deductions. So, Donna sends a check for $10,000 to Don Juan. You tell Donna that the payment was subject withholding. She tells you that then she will pay the withholding tax from her own funds. What are the tax consequences here to the parties?