In which of the following situations is the person likely to be considered a non-resident of Canada, in 2022, for income tax purposes? A. N Limited was incorporated in Canada in 1998 and, until May 2022, its manufacturing plant was located in Mississauga, Ontario. In May 2022, it moved all of its operations, including the manufacturing plant, to North Carolina, U.S.A. B. B. Bath, a member of the Canadian Armed Forces, who was stationed in Lahr, Germany from September 1, 2020 to February 1, 2023. C. James Arder, a recently qualified CPA, based in Montreal, accepted a transfer to an office in Sydney, Australia for the period May 1,2022 to August 31, 2022. James is not married and had lived at his parent's house in Montreal. D. Karen Cotin, a computer programmer, had been employed by ABC Systems Ltd. in Toronto. In 2021, she accepted a minimum two-year contract with CS Services Inc. in London, England. Her position with CS Services Inc. started October 1, 2021. Before moving to England, where she will join her fiance, Karen terminated the lease on her apartment in Toronto and sold her car. It is her intention to remain in England