Liang, a U.S. citizen, owns 100% of ForCo, a foreign corporation not engaged in a U.S. trade

Question:

Liang, a U.S. citizen, owns 100% of ForCo, a foreign not engaged in a U.S. trade or business. Is Liang subject to any U.S. income tax on her dealings with ForCo? Explain.
Corporation
A Corporation is a legal form of business that is separate from its owner. In other words, a corporation is a business or organization formed by a group of people, and its right and liabilities separate from those of the individuals involved. It may...