Jesse Stone Is a Citizen and Bona Fide Resident of Great

Essay

Jesse Stone is a citizen and bona fide resident of Great Britain. During 2014, Jesse received the following income:
Compensation of $10 million from performing concerts in the United States
Cash dividends of $20,000 from a U.S. corporation
Interest of $1,000 from a U.S. citizen who is a resident of Ireland
Rent of $10,000 from British residents who rented Jesse's townhouse in Orlando, Florida
Gain of $50,000 on the sale of stock in a U.S. corporation.
Determine the source (U.S. or foreign) of each item of income Jesse received in 2014. $$\begin{array} { | | c | l | } \hline{ \text { Income } } & \text { Source } \\\hline & \\\hline \text { Compensation } & \text { U.S. source } \\\hline \text { Dividend } & \text { U.S. source } \\\hline \text { Interest } & \text { Forcign source } \\\hline \text { Rent } & \text { U.S. source } \\\hline \text { Gain on the sale of stock } & \text { U.S. source } \\\hline\end{array}$$