FORco is a foreign corporation that pays a dividend to Sam, a U.S. citizen who resides in the United States. None of FORco's gross income was connected with a U.S. trade or business in the preceding three years. The dividend is: A)Foreign source because the payer is a foreign corporation B)U.S.-source because the payment is made in the U.S. C)U.S.-source because the receipient is a U.S. citizen D)Foreign source because the money was earned in foreign country F