SCo, a U.S. corporation, purchases inventory from distributors within the United States and resells this inventory to customers outside the United States, with title passing outside the United States. Profit on the sale is $10,000. What is the sourcing of the USCo's inventory sales income?

a.$10,000 U.S. source.

b.$10,000 foreign source.

c.$5,000 U.S. source and $5,000 sourced based on location of the pertinent manufacturing assets.

d.$5,000 U.S. source and $5,000 foreign source.