Gilberto is a Spanish citizen living in Canada working as a computer programmer for Excel Designs, Inc., a U.S. company.

I. Gilberto is a nonresident alien for U.S. tax purposes.

II. If Gilberto earns $10,000 for a consulting job in Detroit, this income will be subject to U.S. tax.

a, Only statement I is correct.

b. Only statement II is correct.

c. Both statements are correct.

d. Neither statement is correct