Bangle Supplies, Inc. (a U.S. corporation), is a wholesale distributor of office supplies. In year 3, Bangle sells office supplies to Go Green Ltd. (a Canada corporation). Bangle ships $300,000 in office supplies to Go Green’s headquarters in Quebec, Canada, and $250,000 in office supplies to Go Green’s warehouse in Detroit, Michigan (with title passing upon delivery). In addition, Go Green pays Bangle $35,000 to provide environmental consulting services at its headquarters in Quebec. What is Bangle’s U.S.-source and foreign-source income in year 3?

a. U.S. source, $585,000; foreign source, $0

b. U.S. source, $250,000; foreign source, $335,000

c. U.S. source, $0; foreign source, $585,000

d. U.S. source, $285,000; foreign source, $300,000