T manufactures and markets widgets in 2021made both in the U.S. and its branch in Canada. Its assets are as follows: U.S. production machinery & equipment - $100,000 adjusted tax basis; $ 80,000 fair market value. Canadian production machinery equipment - $100,000 adjusted basis; $100,000 fair market value. Canadian trademarks - $100,000 adjusted basis; $100,000 fair market value. T sells all of its inventory to Canadian customers and legal title and beneficial interest in the inventory passes in Canada. How should T source its $10,000,000 2021 gross income from its inventory sales of the widgets? Please be specific. T manufactures and markets widgets in 2021made both in the U.S. and its branch in Canada. Its assets are as follows: U.S. production machinery & equipment - $100,000 adjusted tax basis; $ 80,000 fair market value. Canadian production machinery equipment - $100,000 adjusted basis; $100,000 fair market value. Canadian trademarks - $100,000 adjusted basis; $100,000 fair market value. T sells all of its inventory to Canadian customers and legal title and beneficial interest in the inventory passes in Canada. How should T source its $10,000,000 2021 gross income from its inventory sales of the widgets? Please be specific