Sandeep, $70,$ and Mary, $67,$ are married. Sandeep$$s unmarried brother, John, lives with them. Their daughter is a U$.$S$.$ citizen who has been living and working abroad for many years.

Based on this information, which option is correct?

Sandeep$$s daughter$$s income is subject to U$.$S$.$ income tax.

Sandeep$$s daughter does need not file a tax return in the U$.$S$.$

Sandeep$$s daughter needs to file a tax return as a non$-$resident alien.