ForCo, a Foreign Corporation Not Engaged in a U

Multiple Choice

ForCo, a foreign corporation not engaged in a U.S. trade or business, recognizes a $3 million gain from the sale of land located in the United States. The amount realized on the sale was $50 million. Absent any exceptions, what is the required withholding amount on the part of the purchaser of this land?

A) $0.
B) $300,000.
C) $500,000.
D) $3 million.
E) $5 million.