In each of the following cases, determine if the united states has jurisdiction to tax mrs. may. a. mrs. may is a citizen of brazil but is a permanent resident of orlando, florida. u. s. has jurisdiction u. s. does not have jurisdiction b. mrs. may is a citizen and resident of brazil. she owns manhattan real estate that generates $100,000 net rental income annually. u. s. has jurisdiction u. s. does not have jurisdiction c. mrs. may is a citizen and resident of brazil. she owns no property and conducts no business in the united states. u. s. has jurisdiction u. s. does not have jurisdiction d. mrs. may is a u. s. citizen but is a permanent resident of são paulo, brazil. u. s. has jurisdiction u. s. does not have jurisdiction