Which of the Following Statements Regarding Income Sourcing Is Not

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

A) 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.