OReilly is a citizen and bona fide resident of Ireland. During the year, he received the following income:

a. Cash dividends of $3,500 from a U.S. corporations stock

b. Interest income of $4,000 on a U.S. corporation bond

c. Royalty income of $200,000 from a U.S. corporation for use of a patent he developed.

d. Gross rents of $3,000 from U.S. individuals renting his cottage in Vermont.

Identify the U.S. withholding tax rate on the payment of each item of income under the U.S Ireland income tax treaty on the IRS website