Problem $13-38($LO $13-1)($Static$)$

Lars is a citizen and resident of Belgium. He has a full$-$time job in Belgium and has lived there with his family for the past $10$ years. In $2021,$ Lars came to the United States for the first time. The sole purpose of his trip was business. He intended to stay in the Uniled States for only $180$ days, but he ended up staying for $210$ days because of unforeseen problems with his business. Lars came to the United States again on business in $2022$ and stayed for $180$ days. In $2023$ he came back to the United States on business and stayed

$5$

for $70$ days.

points

$01$:$28$:$55$

Required:

a$-1.$ Determine if Lars meets the U$.$S$.$ statutory definition of a resident alien in $2021$ under the substantial presence test.

References

$20$ of $23$ Nat?