Carol, a resident of Puerto Rico, owns rental property in the U.S. She deposits $1,000 of rental income she receives each month in her interest-bearing account with a bank in Puerto Rico. What are the sources of her income?

	The rent and interest income are U.S. source income
	The rent and interest income are Puerto Rico source income
	The rent is Puerto Rico source income and the interest is U.S. source income
	The rent is U.S. source income and the interest is Puerto Rico source income

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