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?