44. Sam Smith is a citizen and bona fide resident of Great Britain (United Kingdom). During the current year, Sam received the following income:

Compensation of $30 million from performing concerts in the United States.

Cash dividends of $10,000 from a French corporation’s stock.

Interest of $6,000 on a U.S. corporation bond.

Interest of $2,000 on a loan made to a U.S. citizen residing in Australia.

Gain of $80,000 on the sale of stock in a U.S. corporation.

Determine the source (U.S. or foreign) of each item of income Sam received.

Income Source Income from concerts Dividend from French corporation Interest on a U.S. corporation bond Interest of $2,000 on a loan made to a U.S. citizen residing in Australia Gain of $80,000 on the sale of stock in a U.S. corporation