Which statement is true concerning an individual who is a US tax resident and a corporation that is a US tax resident?

A. Both an individual who is a US tax resident and a corporation that is a US tax resident pay US income tax on their Worldwide.

B. An individual who is a US tax resident pays US income tax only on US sources income and very limited foreign source income while a corporation that is a US tax resident pays US income tax on its worldwide income.

C. An individual who is a US tax resident pays US income tax on his worldwide income while a corporation that is a US tax resident pays US income tax only on US source income and very limited foreign source income.

D. Both an individual who is a US tax resident and a corporation that is a US tax resident pay US income tax on their worldwide.

E. Both an individual who is a US tax resident and a corporation that is a US tax resident pay US income tax only on US source income