Marco is a retired citizen of Italy who does not have a U.S. resident visa. He has substantial income from his passive investments and his pension from an Italian Company. He arrived in Miami on December 20, 2019, to spend the holiday with his daughter and his grandchildren. His return ticket was March 15, 2020. He began reading about the outbreak of COVID 19 in Milan, his home town. On March 10, Italy closed its border and suspended all inbound travel due to the spread of COVID 19. On June 30, they opened their boarders for Italian citizens and residents only. Marco was still worried and remained in Miami until August 20, when he returned to Milan. He did not catch the COVID 19 virus. How many days of his stay in Miami in 2020 count as U.S. days for purposes of Marco's U.S. residency test. (See Revenue Procedure 2020-20, for COVID 19 exemption)
A. 232
B. 173
C. 172
D. 233