Thanks for the quick response!
The exception for college student makes sense. However, the fact that she rented an Airbnb apartment for 46 days during summer for her internship makes me wonder if that qualifies as "place of abode" for less than 186 days and would make her "non resident" as suggested by KrisD15 in her response. She was still a full-time undergraduate student during entire 2021 and I wonder if that fact is sufficient for non-resident status for the whole year.
