WorldCo, a Foreign Corporation Not Engaged in a U

Multiple Choice

WorldCo, a foreign corporation not engaged in a U.S. trade or business, receives $50,000 in interest income from deposits with the foreign branch of a U.S. bank. The U.S. bank earns 78% of its income from foreign sources. How much of WorldCo's interest income is U.S. source?

A) $0
B) $11,000
C) $39,000
D) $50,000