Which of the following is not correct?

Resident aliens $($green card holders$)$ are taxed similarly to U$.$S$.$ citizens. Under U$.$S$.$ tax rules, both are subject to tax on their worldwide income.

U$.$S$.$ citizens residing and working aboard $($expats$)$ may be eligible for a foreign earned income exclusion to help mitigate the effects of double taxation.

The U$.$S$.$ imposes a flat $30\%$ withholding rate on $($ECI$),$ income that is effectively connected to a U$.$S$.$ trade or business.

Ail U$.$S$.$ citizens and residents are required to report any foreign financial account that has a $$10,000$ equivalent balance at any time during the year $($or foreign accounts that aggregate to $$10,000).$