Chang, an NRA, Is Employed by Fisher, Inc

question 126

Multiple Choice

Chang, an NRA, is employed by Fisher, Inc., a foreign corporation. In November, Chang spends 10 days in the United States performing consulting services for Fisher's U.S. branch. She earns $5,000 per month. A month includes 20 workdays.

• A) Chang has $2,500 U.S.-source income, which is exempt from U.S. taxation, because she is in the United States for 90 days or less.
• B) Chang has $2,500 U.S.-source income, which is exempt from U.S. taxation, because the amount paid to her is less than $3,000.
• C) Chang has $2,500 U.S.-source income, because her foreign employer has a U.S. branch.
• D) Chang has no U.S.-source income under the commercial traveler exception.

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Definitions:

Asch Experiment

A social psychology experiment by Solomon Asch studying if and how individuals yielded to or defied a majority group and the effect of such influences on beliefs and opinions.

Group Conformity

The phenomenon where individuals adjust their behaviors, attitudes, or beliefs to match those of the group to which they belong, often due to real or perceived pressure.

Group Size

The number of individuals forming a social group or gathering, which can influence the group's dynamics, interactions, and outcomes.

Specific Purpose

A distinct aim or objective for which something is used, created, or exists.