QUESTION 8 The purchase of United States real property for more than $300,000 from a foreign person may require a purchaser to perform the following EXCEPT: Obtain verification from the foreign person that he is not subject to United States tax a. Withhold a tax equal to 15% the purchase price or amount realized on the sale b. Obtain a certificate under penalties of perjury that the transferor is not a foreign person C. Obtain a withholding certificate from the IRS d. Obtain a certificate which includes the transferor's taxpayer identification number e