N400 countinous stay and filling dates

trc2010

New Member
My mom got her green card on 9/03/2009.

She visited foreign country 4 times:
12/28/2013-06/22/2014 - 175
05/05/2013-09/26/2013 - 133
03/14/2012-09/12/2012 - 181
11/04/2010-12/14/2010 - 39
total days not counting day of departure and day of arrival
so total : 528 days

Will her application be approved or that visit with 181 will be a violation?
According to what I have read IRS counts a month as 30 days?
Should I count differently on the application?
Should she attached the irs tax documentation just in case? She does not work but she fills jointly with her husband.

According to early calculator she could file at 06/05/2014.
Can my mom file now or she need to be in USA at least 3 months before filling the application?

thx
 
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