Marie is a resident of Belgium. For the year, a US company paid her for 200 days of work, ---140 in Belgium and 60 in the US. How is her US-source income computed?

A) All of her income for the year is US-source income.

B) Her US-source income cannot be determined.

C) Her US-source income is her total compensation for the year, multiplied by 60/200

D) Her US-source income is her total compensation for the year, multiplied by 60/365 (or 366 if the tax year is a leap year).