The Following Persons Own Schlecht Corporation, a Non-U

Multiple Choice

The following persons own Schlecht Corporation, a non-U.S.entity.
None of the shareholders are related. Subpart F income for the tax year is $300,000. No distributions are made. Which of the following statements is correct?

A) Schlecht is not a CFC.
B) Chee includes $90,000 in gross income.
C) Marina is not a U.S. shareholder for purposes of determining whether Schlecht is a CFC.
D) Marina includes $24,000 in gross income.