The Following Persons Own Schlecht Corporation, a Foreign Corporation ? None of the Shareholders Are Related

The following persons own Schlecht Corporation, a foreign corporation. $\begin{array}{lr}\text { Jim, U.S. individual } & 35 \% \\\text { Gina, U.S. individual } & 15 \% \\\text { Marina, U.S. individual } & 8 \% \\\text { Pedro, U.S. individual } & 12 \% \\\text { Chee, non-U.S. individual } & 30 \%\end{array}$ ? 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.