The Main Problem Associated with the Taxation of Foreign Investors

The main problem associated with the taxation of foreign investors is:

A) the withholding rate is frequently 40% higher than that of the United States.
B) dividends from some securities are taxed twice, once by the foreign government, and once by the United States government.
C) the inconvenience of having to apply for a foreign tax credit on your U.S. income tax return and keeping track of the information over the tax year.
D) None of the above