Phoebe lives in Salida, California, where she works seven months of each year in a seasonal job as an almond sorter. She works four months of each year at a ski resort in Aspen, Colorado. She earns $20,000 in each position. Where is her tax home?

a. Her tax home is Aspen.

b. Her tax home is Salida.

c. Phoebe can choose either location to be her tax home.

d. has no tax home. Because each of her jobs is seasonal, she is considered an itinerant worker.