US Partnership ABC allocates the following income to individual A, a Cayman Islands tax resident. Assume there is no income tax treaty between US and Cayman Islands.

1. Interest income of $100 received from a US company (ABC does not own any equity in the company paying interest)

2. Dividend income of $60 received from a US company

3. Dividend income of $30 received from a non-US company

4. Long term capital gain of $110 realized from the sale of a US company

How much withholding will ABC collect from individual A?

A. $90

B. $18

C. $48

D. $51