Select the individual who has a ballot tax reason to apply for an ITM one a non$-$citizen with permission from the department of homeland security to work in the United States to a resident alien who is eligible for an SSN electing to a joint return with a spouse who is a US citizen or resident alien three a nonresident alien who is eligible to obtain the benefits of reduced rate of withholding under an income tax treating or for a US citizen a permanent resident or a temporary alien