Under which of the following scenarios could Charles, a citizen of England, be eligible to claim the "closer connection" exception to the substantial presence test in 2016?

Question

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To claim the closer connection exception to the substantial presence test, Charles must have spent less than 183 days in the United States in 2016. Option A and B exceed this threshold. Additionally, Charles must have his tax home in a foreign country (in this case, England) and must prove that he has a closer connection to that foreign country than to the United States. Option C meets these requirements. Option D also has less than 183 days spent in the United States, but it fails to meet the tax home and closer connection requirements.

Under Which of the Following Scenarios Could Charles, a Citizen