Magdala Is a Citizen of Italy and Does Not Have

Magdala is a citizen of Italy and does not have permanent resident status in the United States. During the last three years, she has spent a number of days in the United States: Current year - 120 days First prior year - 150 days Second prior year - 150 days
Is Magdala treated as a U.S. resident for the current year?

A) Yes, because Magdala was present in the United States at least 31 days during the current year and 195 days during the current and prior two years (using the appropriate fractions for the prior years) .
B) No, because Magdala is a citizen of Italy.
C) No, because Magdala was not present in the United States at least 183 days during the current year.
D) No, because although Magdala was present in the United States at least 31 days during the current year, she was not present at least 183 days in a single year during the current or prior two years.