Gilberto Is a Spanish Citizen Living in Canada Working as a Computer

Multiple Choice

Gilberto is a Spanish citizen living in Canada working as a computer programmer for Excel Designs, Inc., a U.S. company.
I.Gilberto is a nonresident alien for U.S. tax purposes.
II.If Gilberto earns $10,000 for a consulting job in Detroit, this income will be subject to U.S. tax.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.