Gouda, S$.$A$.,$ a Belgium corporation, received the following sources of income and incurred the following related expenses during $2023$:

a$.$ $$10,000$ interest income from a loan to its $100$ percent owned Dutch subsidiary; related expenses of $$1,500.$ FSI; no w$/$h

b$.$ $$8,000$ interest income from deposits with a U$.$S$.$ bank; related expenses of $$500.$

c$.$ $$20,000$ dividend income from its $100$ percent owned U$.$S$.$ subsidiary; related expenses of $$5,000.$

d$.$ $$30,000$ royalty income from its Irish subsidiary for use of a trademark outside the United States; related expenses of $$12,000.$

e$.$ $$40,000$ rent income from its Canadian subsidiary for use of a warehouse located in Wisconsin; related expenses of $$35,000.$

f$.$ $$15,000$ gross proceeds from the sale of stock in its $40$ percent owned New Zealand joint venture; adjusted basis in stock of $$5,000.$ Stock was held for more than $1$ year. Title passed in New Zealand.

For each of the above amounts, indicate whether or not it is subject to U$.$S$.$ withholding and why $($or why not$).$ If it is subject to withholding, determine the amount of withholding, and indicate who is responsible for the U$.$S$.$ withholding. The first one $($a$.)$ has been completed.