Which of the Following Statements Regarding Foreign Persons Not Engaged

Multiple Choice

Which of the following statements regarding foreign persons not engaged in a U.S. trade or business is true?

A) Foreign persons are subject to potential withholding taxes on the gross amount of U.S.-source investment income.
B) Foreign persons with any U.S.-source income are taxed on net investment income (after expenses) .
C) Foreign persons are not subject to U.S. tax if not engaged in a U.S. trade or business.
D) Foreign persons with only U.S.-source investment income are exempt from U.S. tax.