Henri has been physically present in the United States for several days during the last three years. He believes that he may have been in the U.S. for enough days to meet the test of substantial presence to be considered a resident alien for U.S. tax purposes. To meet the substantial presence test, Henri must have been: Question 1Select one: a. Physically present in the United States for at least 31 days during the current year. b. Physically present in the United States for at least 31 days during the current year and 183 days during the three-year period that includes the current year and the two years immediately before. c. Physically present in the United States for at least 183 days during the three-year period that includes the current year and the two years immediately before. d. Physically present in the United States for at least 183 days during a three-year period