USA co a domestic corporation operates two lines of business. There first is concesssion sales at US major league baseball which generates $1 million. The second line of business is a concession sales at German soccer games which generates income of $4 million. Each year USA co combined general and administration expense for both line of business total $500,000 annually. These expenses should be allocated?

a- all to us source income

b- all to foreign source income

c-250 to us and 250 to foreign

d- 100 to us and 400 to foreign