FLACO, a Florida corporation, develops and sells houses and condominium units in Orlando, Florida. Many of the buyers come from England and FLACO pays commissions to foreign Persons (either U.S. Income tax nonresident aliens or foreign corporations) who, in England, meet with the potential buyer to: (i) discuss the development concept including prices, payments terms, benefits, etc.; (ii) show films of the development as well as certain attractions in the Orlando vicinity; and (iii) arrange for the potential buyer to visit the Orlando sales office with the hope that a sale is consummated. FLACO will not have to withhold U.S income tax on commissions paid to such foreign persons.(Explain your answer)

A) True

B)False