The Following Persons Own Schlecht Corporation,a Foreign Corporation $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 35%
Ging, U

The following persons own Schlecht Corporation,a foreign corporation. Jim U.S. individual $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 35%
Ging, U.S. individual $~~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 15%
Marina. U.S. individual $~~~~~~~~~~~~~~~~~~~~~~~~~~$ 8%
Pedro, U.S. individual $~~~~~~~~~~~~~~~~~~~~~~~~~~~~$ 12%
Chee, non-U.S. individual $~~~~~~~~~~~~~~~~~~~~~~~$ 30% 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.