GlobalCo, a Foreign Corporation Not Engaged in a U

Multiple Choice

GlobalCo, a foreign corporation not engaged in a U.S. trade or business, receives $80,000 in interest income from deposits with the foreign branch of a U.S. bank. The U.S. bank earns 24% of its income from foreign sources. How much of GlobalCo's interest income is U.S. source?

A) $0
B) $19,200
C) $60,800
D) $80,000