@bla_bla_123 , given that we are all telling you the same thing -- that you are a resident for the whole calendar year -- (a) you met SPT in 2024 and (b) your first day present in the USA is Jan 1st 2024 ( because at the end of 2023 you were not out of status, your visa status continued , you had short absence ( for holiday / home leave etc. ). Thus you are NOT eligible to apply for "First Year Option".
I don't know what more to do for you .
This whole sage started because you were sure that you are being forced to use itemized deduction because of dual status ( which you are not )
Here is a page from the website ( Residency Start date ) -->
Residency starting and ending dates | Internal Revenue Service
Is there more I can do for you ?
pk
