I would suggest you revisit IRC Section 24(h)(4)(B).

(B) Exception for certain noncitizens
Subparagraph (A) shall not apply with respect to any individual who would not be a dependent if subparagraph (A) of section 152(b)(3) were applied without regard to all that follows “resident of the United States”.
https://www.law.cornell.edu/uscode/text/26/24#h