Mrs Renfru Is a Brazilian Citizen Who Permanently Resides in Houston

Mrs. Renfru is a Brazilian citizen who permanently resides in Houston, Texas. Which of the following statements is true?

A) The U.S. government has no jurisdiction to tax Mrs. Renfru because she is not a U.S. citizen.
B) The U.S. government has jurisdiction to tax Mrs. Renfru only on income that she earns from a source within the United States.
C) The U.S. government has jurisdiction to tax Mrs. Renfru.
D) Mrs. Renfru can elect whether to pay tax to the United States or to Brazil.