D, a prominent citizen of and businessman from Country X who was never in the US prior to 2022, is asked by the President of Country X to serve in Washington, D.C. as a diplomat for the 4 year period beginning January 1, 2022 and ending December 31, 2025. D accepts the assignment and becomes the Country X diplomat in the US. While in the US on his diplomatic assignment and in need of some money, D sells his shares of Amazon, a public US company at a substantial gain. D will be subject to US income tax on his gain.

True

False