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Key Improvements:
Avoid Recalculating Year: The Calendar.GetYear call is unnecessary, so I’ve directly created the target DateTime object with the provided year using Calendar.ToDateTime.
Simplified Year Adjustment: The logic for adjusting the date if it falls in the previous year is simplified to just check if the year is less than the provided year and add a year if needed.
Optimized IsTheSameDay: Instead of creating a new DateTime object every time, we now directly compare the month and day parts. This avoids the overhead of creating and comparing full DateTime objects.
Additional Notes:
Null Handling: I've added a null check for the calendar parameter in the constructor, as it's always good practice to validate inputs. Code Simplicity: Overall, the code is more concise and avoids redundant operations, making it more efficient and easier to maintain. These optimizations focus on reducing unnecessary overhead and improving clarity, making the code more efficient while preserving its functionality.