Jack, a citizen and bona fide resident of Colombia, has never been present in the United States. During Year 1, he had no United States trade or business, but he owns a number of assets that produce the following items of income: $20,000 dividend on the stock of Flacorp, a corporation formed in Florida; $5,000 Long-term capital gain on sale of 100 shares of stock in IBM, a Corporation formed in Delaware; $10,000 in rents from a rental property interest located in the United States; $3,000 of foreign-source interest on a loan made to a citizen and resident of France; $2,000 of interest on a deposit at Citibank in NY; and $8,000 in royalties from a patent Jack created and receives 2 percent of the net profits from products produced through its use from a U.S. Corporation. What is Jacks U. S. taxable income (TI) and tax due (TD) for year 1? Group of answer choices A. TI = $45,000, TD = $13,500 B. TI = $38,000, TD = $11,400 C. TI = $45,000, TD = $11,000 D. TI = $38,000, TD = $9,400