For over a year, Christopher had no permanent address and lived out of his car, taking a series of jobs in South Dakota, Arizona, and California in between his travels. He kept careful records of his work$-$related mileage and travel expenditures to deduct these as job$-$related travel expenses on his tax return. However, he likely would be unable to deduct these expenses since, during this year, he would be considered to have been a$($n$)$: