Under Which of the Following Scenarios Could Charles, a Citizen

Multiple Choice

Under which of the following scenarios could Charles, a citizen of England, be eligible to claim the "closer connection" exception to the substantial presence test in 2018?

A) Charles spent 183 days in the United States in 2018 and has his tax home in England.
B) Charles spent 183 days in the United States in 2018 and has his tax home in the United States.
C) Charles spent 182 days in the United States in 2018 and has his tax home in England.
D) Charles spent 182 days in the United States in 2018 and has his tax home in the United States.