Miles Is a Citizen of France and Does Not Have

Multiple Choice

Miles is a citizen of France and does not have permanent resident status in the United States.During the last three years he has spent a number of days in the United States.

Is Miles treated as a U.S.resident for the current year?

A) No,because Miles was not present at least 183 days during the current year.
B) No,because Miles is a citizen of France.
C) Yes,because Miles was present in the United States at least 31 days during the current year and 215 days during the current and prior two years (using the appropriate fractions for the prior years) .
D) No,because although Miles was present in the United States at least 31 days during the current year,he was not present at least 183 days in a single year during the current or prior two years.