ForCo, a foreign corporation not engaged in a U$.$S$.$ trade or business, received a $$600,000$ dividend from USCo, a domestic corporation. ForCo incurred $$45,000$ in expenses related to estning the dividend. All of USCo's income is U$.$S$.$ sources. ForCo is not eligible for sny treaty benefits.

What is the withholfing tax on the fuvudend paid to ForCo?