Residence Status

Good day sir

l am having a challenge with Q10 from Kaplan kit and it reads as follows:

June 2015 OT question
Samuel is planning to leave UK to live overseas, having always previously been resident in the UK . He will not automatically be treated as either resident in the UK or not resident in the UK. Samuel has several ties with the UK and will need to visit the UK for 60 days each tax year. However, he wants to be not resident after he leaves the UK.

For the first two tax years after leaving the UK, what is the maximum number of ties which Samuel could keep with the UK without being treated as resident in the UK?

A. One
B. Four
C. Two
D. Three

The answer is C and l had selected B basing on the 60days of visit and this is a bit confusing me.

Kindly assist.