A habitat is an 'area or environment where an organism or ecological community normally lives or occurs' or the 'place where a person or thing is most likely to be found.' Glass v. Commissioner, 124 T.C. 258, 281-282 (2005) (quoting the American Heritage Dictionary of the English Language 786 (4th ed. 2000)), aff'd, 471 F.3d 698 (6th Cir. 2006).