Under Which of the Following Scenarios Could Charles,a Citizen of England,be

question 21

Multiple Choice

Under which of the following scenarios could Charles,a citizen of England,be eligible to claim the "closer connection" exception to the substantial presence test in 2017?

• A) Charles spent 183 days in the United States in 2017 and has his tax home in England.
• B) Charles spent 183 days in the United States in 2017 and has his tax home in the United States.
• C) Charles spent 182 days in the United States in 2017 and has his tax home in England.
• D) Charles spent 182 days in the United States in 2017 and has his tax home in the United States.

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Definitions:

Shadowing Performance

A task in cognitive psychology where an individual repeats speech immediately after hearing it, used to study attention and language processing.

Kahneman's Model

A psychological theory attributed to Daniel Kahneman that distinguishes between two modes of thought: fast, intuitive thinking (System 1) and slower, more rational thinking (System 2).

Mental Resources

Cognitive capacities and energies available to an individual for processing information and solving problems.

Treisman's Attenuation Theory

Treisman's Attenuation Theory is a model of selective attention that proposes a weakened strength of unattended messages rather than a complete blockage, allowing for meaningful stimuli to be processed at a lower priority.