The source of personal service income is determined by:

The origin of the payer.

Where services were performed.

The citizenship of the customer.

The citizenship of the payee.

Mark for follow up

Question $2$ of $12.$

What is the maximum amount of time a taxpayer has to make or change the choice to claim the Foreign Tax Credit or to claim an itemized deduction for foreign taxes paid?

Three years.

Five years.

Seven years.

Ten years.

Mark for follow up

Question $3$ of $12.$