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Which of the following taxpayers meet the residency test by means of the substantial presence test in 2015? A: A foreign national who was present

Which of the following taxpayers meet the residency test by means of the substantial presence test in 2015?

A: A foreign national who was present in the U.S. for 30 days in 2015, 180 days in 2014 and 180 days in 2013.

B: A foreign national who was present in the U.S. for 95 days in 2015, 180 days in 2014, and 180 days in 2013.

C: A foreign national who was present in the U.S. for 120 days in 2015, 120 days in 2014, and 120 days in 2013.

D: A foreign national who was present in the U.S. for 100 days in 2015, 150 days in 2014, and 150 days in 2013.

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