Luisa, a Non-U $1 \quad 360$ Days
Year $2 \quad 210$ Days
Year

Luisa, a non-U.S. person with a green card, spends the following days in the United States. Year $1 \quad 360$ days
Year $2 \quad 210$ days
Year $3 \quad 30$ days Luisa's residency status for year 3 is:

A) U.S. resident because she has a green card.
B) U.S. resident since she was a U.S. resident for the past immediately preceding two years.
C) Not a U.S. resident because Luisa was not in the United states for more than 30 days during year 3.
D) Not a U.S. resident since, using the three-year test, Luisa is not present in the United States for at least 183 days.