Arturo, an NRA, is a 7% shareholder of USCO, a Pennsylvania company (“PCO”) that makes furniture. Arturo’s US citizen friend from when they were students at Penn State owns 80% of PCO, Arturo’s father owns 8% of PCO and Arturo’s brother owns 5% of PCO. In need of money, PCO borrows $100,000 from Arturo and PCO pays Arturo interest of $8,000 a year. Arturo provides PCO with the appropriate data to prove his NRA status. Arturo will owe how much tax on his receipt of the $8,000 in interest income?