A taxpayer, a domiciliary of Kentucky, owns an apartment in Queens New York. The taxpayer is in New York for 200 days in 2018. The taxpayer lived in the apartment from January to March of 2018. Thereafter, from April to June, the taxpayer attempted to rent the apartment, finally doing so in June. The taxpayer maintained a key to the apartment and could enter the apartment upon 24 hour notice under the rules outlined in the rental agreement. The Taxpayer is a statutory resident of New York for the 2018 year.

TRUE or FALSE? WHY?