Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

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Rose is a state legislator for a small district located 300 miles from the state capital. Thus, while the legislature is in session (generally 60 days of the year), Rose lives in the capital. If there is a special session, she may have to stay another 30 days. She is rarely gone for more than 100 days. The remainder of the year, Rose is a farmer. Can Rose deduct her costs of attending the legislature as travel expenses because she is away from her home