Unfortunately, no you can't have two clickable elements both above and below at the same time. One will always have to be on top. You could make the tabs go on top at all times by setting the z-index of #content (position:relative will also need to be added) higher than #steve but then that means your footer will be under the content. If you raise the z-index of the footer the the bottom of #steve will get cut off.
You can't have #steve on top of the footer and then under the content to allow the tabs to be clicked.
It's just impossible for that scenario to work. You just have to keep #steve clear of the nav or any other clickable content