Lou is a construction worker who worked in New Zealand for a 20-month period from February 1, 2019, through September 30, 2020. He spent 28 days in May 2019 in the U.S. and another 28 days in May 2020 in the U.S. He was in New Zealand for 330 days from February 1, 2019, through January 24, 2020. He was in New Zealand for 330 days from October 9, 2019, through September 30, 2020. Does Lou meet the physical presence test for both 2019 and 2020?