use the IRAC method for the following problem. Ryan, a resident of Connecticut, is an investment banker in New York City and has an apartment in New York City. Cerullo is a resident of New York and owns Cerullo & Company, an accounting firm incorporated in New York with its principal office in Terrytown, New York. Ryan retains Cerullo to prepare Ryan's federal, Connecticut, and New York personal income tax returns. All meetings between Ryan and Cerullo take place in New York, Ryan communicates exclusively with New York tax department personnel, and Cerullo & Company generates a majority of its revenues from persons residing or doing business in New York. Considering the tax services Cerullo provides to Ryan, is Cerullo required to qualify to do business in Connecticut