In which of the following situations will a foreign person not be treated as a U.S. resident?

a. An individual who holds a permanent resident visa (“green card”) and is present in the United States for more than 30 days during the current year

b. An individual who holds a permanent resident visa (“green card”) and is present in the United States for less than 30 days during the current year

c. An individual who is present in the United States for 30 days during the current year and 350 days in each of the two preceding tax years

d. An individual who is present in the United States for 40 days during the current year and 300 days in each of the two preceding tax years