Question 4 of 75. Vanessa lives in San Luis Obispo, California, where she works seven months of each year on an avocado farm. She wo five months of each year at a pumpkin farm in Hillsborough, Oregon. She earns $25,000 in each position. Where is her home? Her tax home is Hillsborough. Her tax home is San Luis Obispo. Vanessa can choose either location to be her tax home. Vanessa has no tax home. Because each of her jobs is seasonal, she is considered an itinerant worker.