Obispo, Incorporated, a U.S. corporation, received the following sources of income: $35,000 interest income from a loan to its 100 percent owned U.S. subsidiary. $37,500 dividend income from its 5 percent owned Canadian subsidiary. $51,500 royalty income from its Irish subsidiary for use of a trademark within the United States. $43,000 rent income from its Dutch subsidiary for use of a warehouse located in Belgium. $45,000 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 Obispo have?