Eden has been resident in the UK for the last five years, being in the UK for more than $183$ days each year. However, she started a new job on $1$ March $2023,$ which involves her doing substantive work both in the UK and in France.

She expects to spend more time in France than in the UK during the tax year $2023-24,$ as her husband has now moved there with their children. The couple sold their UK home on $1$ March $2023$ in order to buy property in France. Eden will stay in hotels when in the UK$.$

Eden does not meet any of the automatic non$-$UK resident nor the automatic UK resident tests during the tax year $2023-24.$

What is the maximum number of days Eden could spend in the UK during the tax year $2023-24$ without being treated as resident in the UK for that year?

$90$ days

$120$ days

$45$ days

$182$ days