Under section 871 h(2), for a nonresident alien, U.S.-source interest income that is not connected with a U.S. trade or business is excluded from income if it is from which of the following?

A) Portifolio interest

B) Interest from security deposits from U.S. rental real estate

C) Interest earned by a U.S. partnership

D) Interest earned as a beneficiary of an estate or trust that is engaged in a trade or business in the U.S.