T, a wealthy citizen and resident of Country X, is an NRA for US tax purposes. Fearful of problems in Country X, T wants to invest substantial amounts in the US. T meets with a US financial planner and a US CPA to discuss various potential US investments. In 2022, T pays the financial planner $5000 for advice concerning viable investment options and T pays the CPA $7000 for tax advice as to how the US taxes foreign persons. T then invests $3,000,000 with Merrill Lynch in several US public companies and T receives dividend income in 2022 of $150,000. In addition, T incurs 2022 transaction investment fees of $4000. T's US tax will be:

$42,300

$40,200

$41,400

$45,000