Petoskey Stone, Inc., a U.S. corporation, received the following sources of income during the current year. Identify the source of each item as either U.S. or foreign.

1. Interest income from a loan to its German subsidiary.
2. Dividend income from Granite Corporation, a U.S. corporation.
3. Royalty income from its Irish subsidiary for use of a trademark.
4. Rent income from its Canadian subsidiary of a warehouse located in Wisconsin