Which Statement Best Describes the U

Which statement best describes the U.S. framework for determining if an individual who is not a U.S. citizen will be treated as a resident alien for U.S. tax purposes?

A) A person with a green card will always be treated as a resident alien for U.S. tax purposes, while a person without a green card may be treated as a resident alien if she meets a substantial presence test.
B) A person must meet a substantial presence test to be treated as a resident alien for U.S. tax purposes.
C) A person must have a green card to be treated as a resident alien for U.S. tax purposes.
D) A person must have a green card and meet a substantial presence test to be treated as a resident alien for U.S. tax purposes.