This figure represents Schedule NEC which is where the taxpayer reports tax on income not effectively connected with a U.S. trade or business. Under column (a) for the tax rate of 10%, there is an amount of 400 on line 1b, with the total of 400 on line 13. Under column (d1) for other, there is a tax rate of 27.5%, an amount of 3450 on line 12, and a total of 3450 on line 13. Under column (d2) for the tax rate of 0%, there is an amount of 600 on line 3 with the total of 600 on line 13. Per the IRM, when an amount is in the other column (d), it must be written without a percentage. The new amount for the left column (d1) written directly above it in red is 275 and in the right column (d2) written directly above it in red is 000.