Megan, an engineer, maintains a residence for herself in phoenix, arizona, where her employer maintains a satellite office. in 2018, megan’s employer enrolls her in a 12-month executive training program at their corporate offices in santa clara, california. megan will attend classroom training in santa clara and temporary work assignments throughout the united states but does not expect to return to work in phoenix after she completes her training. every monday morning, she takes a commuter flight to santa clara. she maintains a small, one bedroom apartment in santa clara and incurs all the ordinary and necessary expense in the upkeep of a home. her grandparents live in a separate residence in phoenix, so she returns to arizona on weekends to spend time with them and also attend to her personal affairs from her phoenix residence. where can megan consider her "tax home" to be for the year 2018?