Oscar is a resident of Country B. Country B does not have a tax
treaty with the USA. Oscar is an employee of a private company in
country B and his employer sends him to the USA in order to do
certain work needed to be done in the USA.
Here are his days of presence in the US:
• September 1, 2018, until April 15, 2019. During this time he made
$200,000.
• January 1, 2019 until June 30,...