Gouda, SA S.A

Essay

Gouda, S.A., a Belgian corporation, received the following sources of income:
$10,000 interest income from a loan to its 100 percent owned Dutch subsidiary
$20,000 dividend income from its 100 percent owned U.S. subsidiary
$30,000 royalty income from its Irish subsidiary for use of a trademark outside the United States
$40,000 rent income from its Canadian subsidiary for use of a warehouse located in Wisconsin
$5,000 capital gain from sale of stock in its 40 percent owned New Zealand joint venture. Title passed in New Zealand.
What amount of U.S. source income does Gouda have?