Kenya is a foreign student studying for a degree in the United States. Thereis no income tax treaty between his country and the United States. During the9 months of the school year, Kenya is employed part-time by a corporationincorporated in his home country, doing business in the U.S. During summervacation, Kenya returns home where he is employed by the same company.Which of the following statements is correct regarding U.S. taxes?

A) All income is taxable on a U.S. tax return.

B) All income is excludible and filing is not required.

C) Only income earned for services in the U.S. is taxable.

D) All income is taxable on a U.S. tax return and a credit is allowed for foreign taxes paid.