Paul and Patty Nelson own a home in Nelsonville, Ohio, and maintain apartments in Lexington, Kentucky, New York City (part year), and Philadelphia (part year). Their cars are registered in Kentucky, and they have driver s licenses from Kentucky. However, the Nelsons consider Nelsonville their home because their house was inherited from Paul s parents and has been in the family for more than 150 years. During the year, Paul traveled between Kentucky and Nelsonville numerous times. Patty did not usually accompany Paul, as she works for a consulting firm on engagements in New York City and Philadelphia. The home office of her employer is in Chicago, but she never works in Illinois. Paul s sales region for his job is Kentucky and Indiana. For purposes of taking expenses while away from home, Paul and Patty use their Nelsonville home. Is this correct. Where is the Nelsons tax home?