Norma Rae Allen ("NRA") is a nonresident alien. Assuming no special elections are made, which of the following payments is not subject to withholding?

Question 23 options:

1)	Rents on residential real estate.

2)	Compensation for services performed in the United States.

3)	A dividend from USAco, a U.S. corporation.

4)	Interest paid by an unrelated U.S. C corporation on a bond that U.S. persons are restricted from owning.