Jose Lives in Mexico City and Is a Mexican Citizen

Jose lives in Mexico City and is a Mexican citizen. He has several friends who are American citizens and own shares in an S corporation. Jose would like to invest in this company. Which statement is most accurate?

A) Jose can invest in this company, but must pay both U.S. and Mexican taxes.
B) Jose cannot become a shareholder since he is not a citizen or permanent resident of the U.S.
C) Jose can become a shareholder but cannot become a manager, and his income must be paid in pesos.
D) Jose needs approval from the Mexican government before he can invest.