Sarah, a citizen and resident of Serbia, receives the following items of income during calendar year 2021. Sarah has never been to the US and has no US trade or business.

$20,000 royalty payment for intellectual property owned by Sarah and used in Holland (foreign source income)

$15,000 royalty payment for intellectual property owned by Sarah and used in the United States (U.S. source income no special royalty regime)

$10,000 in rental income from property she owns in NYC

$10,000 dividend from Ace Inc., a corporation organized in U.S.

Assuming no income tax treaty applies, how much U.S. tax will Sarah be subject to in 2021?

	a.	$6,000
	b.	$7,500
	c.	$10,500
	d.	$16,500
	e.	None of the above