Apache and Alice Swearingen moved to Minnesota in 2015. Apache retired in early 2018, and the Swearingens purchased a motor home, started traveling extensively, and put their Minnesota home up for sale. Due to lack of interest, however, they took their home off the market late in the year. In 2019, they spent approximately 15 days in South Dakota. While there, they registered a mailbox address with a private company and, using that address, obtained South Dakota driver’s licenses, opened a bank account, registered to vote, and registered their vehicles in South Dakota. In March 2019, they relisted their Minnesota home for sale. In April 2019, they returned to Minnesota from their road trip to South Dakota (and other states as well), and in June 2019 they finally sold the Minnesota home. They spent the rest of 2019 traveling the country in their motor home. Are the Swearingens required to file a Minnesota resident income tax return for 2019?