Rafael is a citizen of Spain and a resident of the United States. During the current year, Rafael received the following income:

Compensation of $$5$ million from competing in tennis matches in the U$.$S$.$

Cash dividends of $$10,000$ from a Spanish corporation that earns $50$ percent of its income from sales in the United States

Interest of $$2,000$ from a Spanish citizen who is a resident of the U$.$S$.$

Rent of $$5,000$ from U$.$S$.$ residents who rented his villa in Italy

Gain of $$10,000$ on the sale of stock in a German corporation

Determine the source $($U$.$S$.$ or foreign$)$ of each item of income Rafael received.