A Nonresident Alien Cannot

A nonresident alien cannot

A) elect to be treated as a resident alien before satisfying the substantial presence test for the calendar year following the election year if unmarried.
B) make an irrevocable election to be treated as a resident alien after satisfying the substantial presence test.
C) elect to be treated as a resident alien.
D) make an election to be treated as a resident alien if married to a resident alien.