According to Publication 514, Foreign Tax Credit for Individuals, a U.S. nonresident alien taxpayer may qualify for the Foreign Tax Credit if they pay or accrue tax to a foreign country on income from foreign sources if which of the following is true?

A) They have a diplomatic passport.

B) They claim the Foreign Tax Credit as a treaty benefit.

C) The income was earned in the year the green card test was met.

D) The income is effectively connected with a business in the U.S.