Let $\Sigma$ be a finite non-empty alphabet and let $2^{\Sigma^*}$ be the power set of $\Sigma^*$. Which one of the following is TRUE?

1. **Countability of $\Sigma^*$:** For any finite non-empty alphabet $\Sigma$, the set of all finite strings $\Sigma^*$ is countably infinite (it can be listed in standard lexicographical order: strings of length 0, then length 1, length 2, etc.). Hence, $\Sigma^*$ is countable.

2. **Countability of $2^{\Sigma^*}$:** $2^{\Sigma^*}$ is the power set of $\Sigma^*$, which represents the set of all possible languages over $\Sigma$. By Cantor's Theorem, the power set of any countably infinite set has cardinality $2^{\aleph_0} = \mathfrak{c}$, which is strictly greater than $\aleph_0$. Therefore, $2^{\Sigma^*}$ is uncountable.

Thus, $2^{\Sigma^*}$ is uncountable and $\Sigma^*$ is countable, which corresponds to option (C).