The consequence of the U.S being dependent on foreign energy sources is not an increased job.
The foreign source refers to the activity for which the payment is received outside the U.S.
An increase in prices, security issues, and the trade deficit is a possible consequence of the U.S. being dependent on foreign energy sources.
If the source of the income is not determined at the time of payment, it should be treated as a U.S source under IRS regulations.
Therefore, D is the correct option.
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