Which of the Following Income Earned by a Controlled Foreign

Which of the following income earned by a controlled foreign corporation incorporated in Spain is not foreign personal holding company income?

A) Interest income received from a loan to an unrelated party.
B) Dividend income from a five percent investment in an unrelated corporation.
C) Rent received from a passive investment in an apartment complex.
D) Gross profit from the manufacture and sale of inventory to an unrelated party.