A person is classified as a resident of the Republic if they were physically present in the Republic for A. Not more than 915 days in aggregate during such five preceding years of assessment preceding the current year of assessment. B. A period exceeding 91 days in aggregate during each of the five years of assessment preceding the current year of assessment C. A period not exceeding 91 days in aggregate during the relevant year of assessment D. At most 91 days in aggregate during the relevant year of assessment