Question: Hazel and William, wife and husband, have Country X nationality, and neither of them is a U.S. citizen. They maintain residences in both Country X and Florida. Hazel and the couple's minor children spend about 9 months each year at the Florida residence, and the children attend school in Florida public schools. Hazel and the children spend the summer months (about 80 days) in Country X. William, who owns a construction company in Country X, spends most of the year in Country X, but makes several trips to Florida each year, aggregating about 70 days annually on average. William's income comes from the construction business and several farms he owns in Country X. Hazel also owns several farms in Country X. The farms are rented to tenants and produce significant amounts of rental income. Generally, how are Hazel and William to be taxed in the U.S.?