1. Marathon, Inc., a U.S. corporation, received the following sources of income:
   • $20,000 interest income from a loan to its 100 percent owned U.S. subsidiary
   • $30,000 dividend income from its 5 percent owned Canadian subsidiary
   • $50,000 royalty income from its Irish subsidiary for use of a trademark within the United States
   • $40,000 rent income from its Dutch subsidiary for use of a warehouse located in Belgium
   • $3,000 capital gain from sale of stock in its 40 percent owned Mexican joint venture. Title passed in the United States

What amount of foreign source income does Marathon have?

2. Bordeaux, S.A., a French corporation, received the following sources of income:
   • $20,000 interest income from a loan to its 100 percent owned U.S. subsidiary
   • $30,000 dividend income from its 5 percent owned Canadian subsidiary
   • $100,000 royalty income from its Irish subsidiary for use of a trademark within the United States
   • $100,000 rent income from its Mexican subsidiary for use of a warehouse located in Arizona
   • $50,000 capital gain from sale of stock in its 40 percent owned German joint venture. Title passed in the United States.

What amount of U.S. source income does Bordeaux have?