PROBLEM 3 O'Reilly 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. corporation's 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 www.irs.gov