Russell Starling, an Australian Citizen and Resident, Received the Following

Multiple Choice

Russell Starling, an Australian citizen and resident, received the following investment income during 2014: $5,000 of dividend income from ownership of stock in a U.S. corporation, $10,000 interest from a certificate of deposit in a U.S. bank, $3,000 of interest income earned from a loan to Clint Westwood, a U.S. citizen, and $2,000 capital gain from sale of a stock in a U.S. corporation. How much of Russell's income will be subject to U.S. taxation in 2014?

A) $20,000
B) $15,000
C) $10,000
D) $8,000