Given the Following Information, Determine Whether Greta, an Alien, Is $$\begin{array}{l}\text { Year Number of Days in the United States }\\\begin{array} { l l } 3 & 120 \\2 & 150 \\1 & 240\end{array}\end{array}$$

Essay

Given the following information, determine whether Greta, an alien, is a U.S. resident for year 3. Greta cannot establish a tax home in or a closer connection to a foreign country. $$\begin{array}{l}\text { Year Number of Days in the United States }\\\begin{array} { l l } 3 & 120 \\2 & 150 \\1 & 240\end{array}\end{array}$$