NY dual residency as a graduating college student

kztax

I've finished my undergraduate degree in May 2024 in a university within New York, and started a graduate degree at the same university in NY in August. I'm domiciled in different state for which I am a resident for under their law.

NY residency rules states that if I have a permanent abode in NY and stay there for >184 days, I need to file as a full-year resident in NY, but has an exception for full-time undergraduate students under TSB-M-09(15)I here: https://www.tax.ny.gov/pdf/memos/income/m09_15i.pdf.

Do I still apply for this exception as someone who was an undergrad for half of the tax year, or do I also have to file as a full-year resident for New York as well?