Magdala is a citizen of Italy and does not have permanent resident status in the United States. During the last three years, she has spent a number of days in the United States:

Current year $120$ days

First prior year $150$ days

Second prior year $150$ days

Is Magdala treated as a U$.$S$.$ resident for the current year?

a$.$ No$,$ because although Magdala was present in the United States at least $31$ days during the current year, she was not present at least $183$ days in a single year during the current or prior two years.

b$.$ Yes, because Magdala was present in the United States at least $31$ days during the current year and $195$ days during the current and prior two years $($using the appropriate fractions for the prior years$).$

c$.$ No$,$ because Magdala is a citizen of Italy.

d$.$ No$,$ because Magdala was not present in the United States at least $183$ days during the current year.

Question $2$

Yvonne is a citizen of France and does not have permanent resident status in the United States. During the last three years, she has spent a number of days in the United States.

Current year $150$ days

First prior year $150$ days

Second prior year $90$ days

Is Yvonne treated as a U$.$S$.$ resident for the current year?

a$.$ Yes, because Yvonne was present in the United States at least $31$ days during the current year and $215$ days during the current and prior two years $($using the appropriate fractions for the prior years$).$

b$.$ No$,$ because Yvonne is a citizen of France.

c$.$ No$,$ because Yvonne was not present in the United States at least $183$ days during the current year.

d$.$ No$,$ because although Yvonne was present in the United States at least $31$ days during the current year, she was not present at least $183$ days in a single year during the current or prior two years.