For purposes of 2023, the SPT considers all days present in 2023 and you would reach SPT once you cross the additional days in 2024 --- so it will sometime in Jan. 2024, Therefore you filed the first year option.
For Tax Year 2024, you would all days present in 2024 Calendar year Plus 1/3rd. the days present in 2023 ( as you say approx. 59 ) plus 1/6th the days present in 2022 ( zero ). This test will be used each year , absent a change of status.
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Namaste ji
pk
