Rick the Tax Rocker, a nonresident alien, is interested in performing a rock concert in Jacksonville, Florida. A promoter in the United States ("Promoter") has agreed to pay $1 million to Rocker to perform. Rocker himself incurs $500,000 in expenses in connection with the concert. What best describes the tax obligations of Rocker? Group of answer choices Rocker is entitled to deduct the expenses against his gross income for U.S. tax purposes. Rocker has a U.S. trade or business and, therefore, must file a Form 1040NR that reports $500,000 as effectively connected income. Rocker has $1 million of gross compensation income from personal services performed. All of the above