T is not a U.S. citizen and does not hold a green card. However, T is physically present in the United States (where T has a tax home due to employment) for 90 days during year 1, 150 days during year 2, and 120 days during year 3. T is not physically present in the United States for 183 days in any of the three years. However, she satisfies the substantial presence test for residence for the first time in year 3 due to the carryover days [120 days + (1/3 of 150 days) + (1/6 of 90 days) - 185 days]. By counting carryover days, an individual who consistently spends just one-third of the year in the United States (122 actual days) is treated as a U.S. resident. Are there any exceptions

available to T to avoid the effect of the carryover days in year 3? If so, Explain.