Note: Unless otherwise indicated, assume that the U.S. Model Income Tax Convention of November 15, 2006 (the Model Treaty). Bill, a citizen of country F, lives in the United States. Bill is 45 years old and has not lived in country F since he left F at the age of 18. Although his parents and most of his relatives still live in F, Bill lives in the U.S. where he has owned a home for 10 years. Under the Model Treaty, Bill is a resident of:

		the United States..
		country F.
		both the U.S. and country F.
		neither the U.S nor country F.