$N$ is a citizen of Argentina who is a successful actor. He entered the United States on $1$

March $2021.($He had never been to the United States before that except for a vacation from

$1-5$ February $2021$ in Maine.$)$ Between $1$ March $2021$ and $31$ May $2023,$ N stayed with his

daughter and her family at her home in Jacksonville except for a vacation trip from $18$

December through $31$ December $2022$ when he was in Argentina for Christmas. He was not

in the United States any part of those days. While at his daughter's home, $N$ received

royalties of $$35,000$ per month from webcasts he recorded in Argentina, reading books on

US tax law in Spanish for the target audience. The webcasts are only available in Argentina.

He also earned $$10,000$ per month performing on stage at a Jacksonville theater as the lead

in the smash musical comedy, "The Tax Man Cometh".

The only other income $N$ received while he was in the United States was income from the

rental of his home in Argentina for the period from $1$ March $2021$ through $31$ December

$N$ did not want to sell his home in Argentina since he knew he would return to

Argentina. In fact, N terminated his lease with the Argentine tenant in December $2022$ in

anticipation of returning to Argentina sometime in $2023.$ The gross rent received $($in U$.$S$.$ $

equivalent$)$ was $$12,000$ per month, payable on the first day of each month. If allowed as a

deduction from rental income, $N$ incurred monthly interest expense of $$3,000$ and

depreciation of $$2,000.$ He would have no deductions to claim against his royalty income.

N departed the United States and returned to live in Argentina on $31$ May $2023.$ Later in

October of that same year, he sold stock in UNF Inc., a corporation organized under Florida

law. $($UNF Inc. is not a U$.$S$.$ Real Property Holding Corporation. We have not studied the

importance of U$.$S$.$ Real Property Holding Corporation but I didn't want to confuse you in

case you have read M&S Chapters beyond Chapter $3$ and started to overthink this question.$)$

His gain was $$2$ million. He sold the stock to a U$.$S$.$ partnership. In October $2023,$ N made a

trip to Jacksonville to close the deal there, arriving on $10$ October $2023$ and leaving on $12$

October $2023.$ He visited friends in the United States from $2$ through $9$ May $2024.$

The cumulative number of days resulting from application of the substantial presence test to

determine N$\text{'}$s residency status for $2021$ is Please fill in the blank. $($Just insert a whole

number, e$.$g$.,365).$