Luisa,a Non-U

Luisa,a non-U.S.person with a green card,spends the following days in the United States. Year 1 360 days Year 2 210 days Year 3 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.