In each of the following cases, determine if the United States has jurisdiction to tax Mrs. May. a. Mrs. May is a citizen of Brazil but is a permanent resident of Orlando, Florida. U.S. has jurisdiction O U.S. does not have jurisdiction b. Mrs. May is a citizen and resident of Brazil. She owns Manhattan real estate that generates $100,000 net rental income annually. U.S. has jurisdiction O U.S. does not have jurisdiction c. Mrs. May is a citizen and resident of Brazil. She owns no property and conducts no business in the United States. U.S. has jurisdiction O U.S. does not have jurisdiction d. Mrs. May is a U.S. citizen but is a permanent resident of So Paulo, Brazil. U.S. has jurisdiction U.S. does not have jurisdiction