Hello, if I finished my undergraduate degree on December 2023, and worked all 2024 on OPT still on F-1 Visa, would I be considered a NYC resident or non-resident for state tax purposes if I lived in NYC the whole year? I understand that for federal tax I would be considered non-resident alien, but would I be exempt to the 183-day rule if I am on OPT or does it only apply to full-time undergraduate students?