Determine whether income is U$.$S$.-$ or foreign$-$sourced.

$$Apply the U$.$S$.$ tax provisions concerning nonresident alien individuals and foreign corporations. Gloria Martinez, an NRA, is a professional golfer. She played in seven tournaments in the United States in the current year and earned $$250,000$ in prizes from these tournaments. She deposited the winnings in a bank account she opened in Mexico City after her first tournament win.

$$Gloria played a total of $30$ tournaments for the year and earned $$800,000$ in total prize money. She spent $40$ days in the United States, $60$ days in England, $20$ days in Scotland, and the rest of the time in South America. Write a letter to Gloria explaining how much U$.$S$.-$source income she will generate, if any, from her participation in these tournaments and whether any of her winnings are subject to U$.$S$.$ taxation. Gloria$$s address is AV Rio Branco, $149-4$#$,$ Rio de Janeiro, RJ $20180,$ Brazil.