Cody is a US citizen married to Isabel a Portuguese citizen, who came to the United States in September 2021 as a tourist to visit his sister. Cody earn $81,000 and Isabel has no US or Portuguese income. neither Cody or Isabell is a dependent of anyone else. A form W7 should be file for Isabell because she: 1) qualifies as a resident alien under the substantial presence test 2) he is a qualifying relative of his sister 3) What is the qualifying percent of a resident spouse a sow Corey can claim the head of household filing status 4) Can make a spousal election to be considered a US resident for tax purposes

Give the correct answer with explaination in long