47. Herman Welbe owns one car dealership in Ohio and one in Florida each year Herman lives eight months in Ohio and four months in Florida. In the current year, Herman received $900,000 net income from his Ohio dealership and $250,000 net income from his Florida dealership. Based on these facts, is Herman entitles to any travel expenses for tax purposes in relation to his trips between his two dealerships and for living expenses incurred at either location? Explain.