$10.$ ForCo, a controlled foreign corporation, earns $$500,000$ in net interest and dividend$$ income from investments in the bonds and stock of unrelated companies. All the unrelated$$ companies are located in ForCo$$s country of incorporation. ForCo$$s Subpart F income for$$ the year is:$$

a$.$ $$0.$

b$.$ $$500,000.$

c$.$ $$500,000$ only if ForCo is engaged in a trade or business in its home country. d$.$ $$500,000$ only if ForCo is not engaged in a trade or business in its home$$ country.$$

e$.$ None of the above.$$