Here are the answer choices for the previous question: a.UNF's income from the wine sales is subject to US taxation as FDAP income under section 871(a) solely because the wine sale occurred in the United State under section 861(a)(6). b.UNF's income from the wine sales is ECI subject to US taxation under section 871(b) because the wine sale occurred in the United State under section 861(a)(6) and UNF's marketing activities through its internet ads amounts to a US trade or business. c.UNF's income from the wine sales is not ECI subject to US taxation under section 871(a) or (b) only because UNF's corporate headquarters is outside the United States. d.UNF's income from the wine sales is not ECI subject to US taxation under section 871(b) even though the wine sale occurred in the United State under section 861(a)(6). UNF's marketing activities through its internet ads do not amount to a US trade or business