L, a USCitizen, Is Transferred to Singapore for a Three-Year Assignment

L, a U.S.citizen, is transferred to Singapore for a three-year assignment.L establishes residency in Singapore on his day of arrival, April 3, 2012.Due to family illness, L returns to the United States and stays the entire month of December 2012 and the first 14 days in May 2013; he is transferred back to the United States June 4, 2013.During this 14-month period, L was in Tokyo on business two days each month (except December) .L recaps his days as follows: $\begin{array}{lll}&2012&2013&\text { Total }\\\text { In the United States }&31 & 14 & 45 \\\text { In Tokyo }&16&10 & 26 & \\\text { In Singapore }&225 & 131 & 356\end{array}$ L meets

A) The bona fide residence test in 2013
B) The physical presence test in 2013
C) Both the bona fide residence and physical residence tests in 2013
D) Neither the bona fide residence nor the physical presence test in 2013