Pierre, a single nonresident alien, conducts a U.S. trade or business for 80 days during the current year. Pierre reports the following income items from his U.S. activities. Indicate how each of these items will be taxed and how the tax will be collected.
a. $25,000 of dividends earned on a U.S. portfolio stock investment unrelated to Pierre's trade or business.
b. $75,000 of sales commissions Pierre earned as an employee of a foreign corporation. Pierre generated $50,000 from sales in the United States and $25,000 from sales outside the United States.
c. A $10,000 capital gain on the sale of stock in a U.S. corporation realized by Pierre while in the United States.
d. $3,000 of interest earned on a bank account in Pierre's home country and $1,800 of interest earned on a bank account located in Jacksonville, Florida?