Which of the Following Statements Regarding Income Sourcing Is Not

Which of the following statements regarding income sourcing is not correct?

A) Concerning the foreign tax credit, most U.S. persons benefit from earning low-tax foreign-source income.
B) Foreign persons generally benefit from avoiding U.S.-source income classification.
C) U.S. persons are not concerned with source of income because all their income is subject to U.S. tax under a worldwide system.
D) Foreign persons may be subject to tax on U.S.-source income without regard to their actual presence in the United States.