X corporation acquires depreciable equipment for $2,000,000 in 2013. Between 2013 and 2018 it claims $1,000,000 of depreciation deductions, of which $600,000 offsets U.S. source income. Suppose X corporation sells the equipment in 2018 to a U.S. buyer for use in his U.S. based operations for $1,500,000. What is the sourcing of the income? What result if the sales price was $2,500,000