Answer:
173 days
Step-by-step explanation:
The formula for substantial presence test is;
SBT = (Total of number of days present in the current tax year) + (1/3)(number of days in the year that was before the tax year) + (1/6)(number of days in the year that was two years before the tax year)
From the question, present tax year is 2019 and number of days is 96 days.
Year before tax year is 2018 and number of days is 198 days
2 years before tax year is 2017 and number of days is 66 days.
Thus;
SBT = 96 + ((1/3)198) + ((1/6)66)
SBT = 173 days
Answer
More than 5 minutes but no longer than 8.
Step-by-step explanation:
Sea otters have been known to stay submerged for more than 5 minutes at a time. River otters, however, can hold their breath for up to 8 minutes. The increased time underwater improves otters' opportunity to sense prey and forage for food.
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