Emma, a U.S. resident, received the following income items for the ci tax year. Identify the sourcing of each income item as either U.S. or foreign a. $600 interest from a savings account at a Florida bank b. $5,000 d lividend from U.S. Flower Company, a U.S. corporation that operates solely in the eastern United States. c. $7,000 dividend from Stern Corporation, a U.S. corporation that generated total gross income of $4 million from the ness for the immediately preceding three tax years. Stern's total gross income for the same period was $5 million. $10,000 dividend from International Consolidated, Inc., a foreign corporation that reporte of a U.S. trade or business for the immediately preceding three tax years. Inter- national's total gross income for the same period was $12 million. active conduct of a foreign trade or busi- d. d gross income of $4 million effectively connected with the conduct e. $5,000 interest on Warren Corporation bonds. Warren is a U.S. corporation that derived $6 million of its gross income for the immediately preceding three tax years from operation of an active foreign business. Warren's total gross income for this same period was $7.2 million