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? 

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

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

C. Sandeep's daughter's income is subject to U.S. income tax.