Frank is employed in Houston, Texas and has worked there for 20 years. On September 1, 2020, Franks employer assigned Frank to work in Wichita Falls, Texas until the end of 2020. At the end of 2020, Franks boss informed him that the assignment would likely last until the end of 2021. Frank incurred $3,000 of travel expenses while in Wichita Falls during 2020. He incurs $10,000 in expenses while in Wichita Falls in 2021. How much (if any) of the expenses can Frank deduct for 2020 and 2021