Ehud is a resident of Israel. He is working as a self-employed consultant at the U.S. subsidiary of a large Israeli company. During the current year, he consulted on technical issues with the subsidiary and is reimbursed $50,000 under contract with the Israeli company. This income is reported on a Form 1099-NEC. He returns to Israel at the end of the year. What are his U.S. tax filing requirements? Question 49Select one: a. He is not required to file U.S. taxes because he has no income from U.S. sources with no withholding and he is self-employed. b. He must file Form 1040-C upon departure and later, after his tax year ends, file an annual U.S. income tax return. c. He must file by the 15th day of the fourth month after his tax year ends. d. He must file only a Form 1040-C, U.S. Departing Alien Income Tax Return