T, a U.S. corporation is a franchiser of Mister Donut" shops. In an asset transaction, T sold its Japanese intangible rights to a Japanese buyer. These rights were directly held by T. None of the assets had been depreciated for tax purposes by T. The payment for these rights was made in a lump-sum. If you were T's tax adviser, under what theory would you argue that the income from the disposition is foreign source? How should a court decide this issue? Is there any other way of structuring the transaction to generate foreign source income