The Following Persons Own Schlecht Corporation,a Foreign Corporation

The following persons own Schlecht Corporation,a foreign corporation. 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.
D) Marina includes $24,000 in gross income.
E) None of the above statements is correct.