How does the U.S. government tax controlled foreign corporations (CFC)? please submit the correct answer from thr answers below

Subpart F income of the CFC is taxed by the U.S. in the year it is earned.

All income of the CFC is taxed by the U.S. in the year it is earned.

None of the income generated by the CFC is subject to U.S. tax.

Only interest income from CFC is taxed in the year received by the U.S. government.