Which of the Following Statements Regarding the Taxation of U

Which of the following statements regarding the taxation of U.S.real property gains recognized by foreign persons not engaged in a U.S.trade or business is false? Gains from the disposition of U.S.real property are:

A) Taxed to foreign persons notwithstanding the general exemption of capital gains from U.S.taxation.
B) Taxed to foreign persons without regard to whether such foreign persons are engaged in a U.S.trade or business.
C) Taxed in the U.S.because such gains are treated as if they are effectively connected to a U.S.trade or business.
D) Not taxed to foreign persons because real property gains are specifically exempt from U.S.taxation.