James, a U.S. nonresident, received $3,333 (effectively connected) in 2017 for work he did in 2016. Which statement best describes the situation? The payment is considered:

A) To not be effectively connected, because it was received in 2017.

B) To be effectively connected only if he is still employed in the US in 2017

C) To not be effectively connected because of his residency status.

D) To be effectively connected, because it would have been had it been received in 2016.