. ForCo, a foreign corporation that manufactures and sells widgets, has a U.S. branch that performs sales and warehousing functions with respect to sales in the Americas. A Canadian customer contacted the US branch office and negotiated the purchase of widgets. The Canadian customer sent a purchase order to the US branch which reviewed the P.O. and accepted it. The widgets were shipped from the US branch warehouse to the Canadian customer. Later, the US branch received an accepted order from ForCos branch office in Mexico for the sale of widgets to a customer in Mexico. The sale was negotiated by the Mexico branch office and the products were shipped from the US branch warehouse. What are the sources of income in the above scenarios to ForCo