Endless Summer is a Florida corporation that operates a fleet of cruise ships. It offers two categories of cruises. The first category includes round-trip cruises on ships that depart from Miami, visit various Caribbean and South American ports, then return to Miami at the end of the cruise. The second category includes one-way cruises on ships that depart from Miami and travel to various South American ports. The passengers disembark and are responsible for arranging their return travel from the destination port. The ship then takes on a new group of passengers at the South American port for a one-way journey to Miami. This year, Endless Summer earned $4,912,000 from its round-trip cruises and $5,018,000 from its one-way cruises. How much of End-less Summer’s $9,930,000 total transportation income is U.S. source income, and how much is foreign source income?