Sheldon and Victoria are married and live in Ireland. Sheldon is a U.S. citizen and has a valid Social Security number. Victoria is a citizen of Ireland. Victoria does not want to be treated as a resident alien for U.S. tax filing purposes. She has never filed a joint return with Sheldon. Sheldon worked for a U.S.-based company and earned $65,000. Victoria worked part-time and earned the equivalent of $15,000 in U.S. dollars. Sheldon and Victorias daughter, Riley, lives with them. Riley is two years old, a U.S. citizen, and has a valid Social Security number. Victoria has another child from a previous marriage; Adam is 10 years old and is a citizen of Ireland. Sheldon has not adopted Adam. Sheldon and Victoria provided all the financial support for Riley and Adam. 4. On his U.S. tax return, how should Sheldon treat Victoria's income? A. Because Victoria will not agree to file a joint return, Sheldon should report her income as his own on a separate return. B. Victorias income is not included on the return because she does not choose to be treated as a resident alien. C. Because their combined income is less than the foreign earned income exclusion limit, Sheldon doesnt need to file a return. D. Victorias worldwide income must be reported on Sheldons return.