W, an individual from Country X, decided to come to the United States. W is not a lawful resident in the US. She comes to the United States on December 1 of 2020. During 2021, W is in the United States for 120 days continuously. During 2022, W is in the United States for 180 days. a) How is W taxed under US tax law for 2020, 2021, and 2022? b) Would your analysis change if W was in the US in 2021 for 120 days but only for 10 days a month