Rick Rocker, a citizen and resident of country F, decides to perform a concert in Los

Angeles. Country F does not have an income tax treaty with the United States.

The U.S. promoter has agreed to pay Rocker $1 million. Rocker himself incurs

$200,000 of expenses in connection with the concert. When the promoter pays

Rocker his fee, the promoter:

(a) should withhold $300,000 of U.S. tax.

(b) does not have to withhold any U.S. tax.

(c) must withhold tax at Rocker's marginal rates.

(d) should withhold $240,000 of U.S. tax