T, an NRA, invests in the U.S. for the first time and buys a condo in State College, PA and leases the condo to Carl, a student at Penn State for $1600 a month for all of 2022. Carl pays T $19,200 for 2022. T's 2022 tax liability US will be:

$2,880

-0-

$5,760

$6,660