A taxpayer plays professional football in New York from July to January. During that time period, he lives in his home in New York. After football season, he lives in a Florida apartment for which he pays monthly rent. In Florida, the taxpayer works full time as a physical therapist specializing in geriatric care. He has banking accounts in both locations, is registered to vote in New York, and has a New York driver's license. The taxpayer is single. He earns $2,000,000 a year from his football job and around $30,000 annually in his physical therapy position. May the taxpayer deduct any of his living expenses?