Luisa,a Non-U

Luisa,a non-U.S.person with a green card,spends the following days in the United States.
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.