Which of the following persons should not be treated as a $"$U$.$S$.$ shareholder" of a controlled foreign corporation $($CFC$)$ for subpart F purposes?

Multiple Choice

A U$.$S$.$ citizen owning $5$ percent of the CFC

A U$.$S$.$ citizen owning $15$ percent of the CFC

A U$.$S$.$ corporation owning $15$ percent of the CFC

All of the named persons are U$.$S$.$ shareholders for subpart F purposes.