Which of the following statements is false with respect to withholding on nonresident aliens and foreign corporations? A. Generally, income is from United States sources if it is paid by any domestic or foreign businesses located in the United States. B. Income effectively connected with the conduct of a trade or business in the United States is usually not subject to withholding if certain conditions are met. C. Generally, fixed or determinable annual or periodic income from within the United States is subject to withholding unless specifically exempted under the Internal Revenue Code or a tax treaty. D. Winnings from wagers on blackjack, baccarat, craps, roulette, or big-6 wheel are not subject to income tax withholding or 30% withholding tax.