7. Which of the following statements is correct? A. If you are a nonresident alien engaged in a trade or business in the United States, you must pay U.S. tax on the amount of your effectively connected income, after allowable deductions, at a flat 30 percent (or lower treaty rate). B. You must file a return if you are a nonresident alien engaged in a trade or business in the United States during the year if your only U.S. source income is wages and they are less than the personal exemption amount. C. In general, income from real property located in the United States that is owned by a nonresident alien is taxed at a 30% (or lower treaty rate) if it is effectively connected with a U.S. trade or business.

D. If you have income from real property from your trade or business you can choose

under IRC 871(d) to treat income from that property as income effectively connected with a trade or business in the United States, but you may not claim deductions attributable to that real property income.

vitaette uov to tauoms edt.go xst .2.U vsq teum uov on 9mooni.lslense PL. 6.nsrit luh9woa elom si tedi