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Jean-Pierre is a Canadian citizen and travels to the U.S. as a member of a professional hockey team. His first visit was in 2017. His

Jean-Pierre is a Canadian citizen and travels to the U.S. as a member of a professional hockey team. His first visit was in 2017. His visits usually last between one and two weeks. If Jean-Pierre was present in the United States for 100 days in 2019, 270 days in 2018, and 36 days in 2017, what is his residence status for 2019?

a) He does not satisfy the substantial presence test, because he was not present in the United States for 183 days in 2019.

b) He met the substantial presence test in 2018, and his residency, unless abandoned or revoked, continue in 2019.

c) He satisfied the substantial presence test in 2017 and will be considered a U.S. citizen in 2019.

d) He does not satisfy the substantial presence test, because he was not present in the U.S. for 183 consecutive days between 2017 and 2019.

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