NRA is from a non-treaty country and for 2022, NRA has the following income or gains from U.S. investments, which investments are his only U.S. investments: a-$10,000 of interest from a certificate of deposit with a U.S. bank; b-$20,000 of interest from an IBM bond; c-$50,000 of dividends from Ford Motor Corporation; d-$70,000 of gain from his sale of Apple shares which he held for 2 months; and e-$10,000 of rent from his Florida condo that he uses when he visits the US. NRA has provided the appropriate Form W8BEN to substantiate his NRA status. NRA's 2022 U.S. income tax will be:

$48,000

$39,000

$18,000

$21,000