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Silver, Incorporated, a U . S . corporation, received the following sources of income: $ 1 6 , 5 0 0 interest income from a

Silver, Incorporated, a U.S. corporation, received the following sources of income:
$16,500 interest income from a loan to its 100 percent owned Italian subsidiary.
$53,250 dividend income from its 5 percent owned Swiss subsidiary.
$101,300 royalty income from its Spain subsidiary for use of a trademark outside the United States.
$25,650 rent income from its Canadian subsidiary for use of a warehouse located in Delaware.
$50,650 capital gain from sale of stock in its 40 percent owned Greece joint venture. Title passed in Greece.
What amount of foreign source income does Silver have?

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