Olivia works for a big-4 accounting firm in New York City; however, she lives in New Jersey. Due to the high cost of office rent in New York City, the firm has determined that it no longer wants Olivia to come into the office for work and instead wants her to work from home. Olivia will still report to her current manager who is based, in-office in New York City for 120 days and will occasionally meet with the manager in the New York City office; however, after that time she will begin reporting to a new manager based in Miami and will have no further ties to the New York City office or reason to visit the office. To what state(s) or city(ies) should Olivia’s wages be taxed now, over the next 120 days, and after 120 days?