Please analyze the following fact$-$pattern as to whether the taxpayer should meet the requirements of a $$qualified individual$$ under the bona fide resident test set forth in IRC sec$.911($d$)(1)($A$).$ The taxpayer is an American citizen who was born and raised in Alaska and is an airline pilot employed by Japan Airlines. He flies routes within Japan. He lives in a hotel room while in Japan. He cannot speak Japanese and is $$culturally unassimilated.$$ His wife continues to live in Alaska. He declined a dividend check from the state of Alaska awarded to Alaska residents. He paid Japanese tax on his earnings. Is he a $$qualified individual$?$ What are the tax advantages of satisfying the $$qualified individual$$ test? What does $$tax home$$ mean as that term is used in IRC Sec. $911($d$)(1)?$