Multiple Choice $3-10$

Transportation $($LO $3\mathrm{.}3)$

Which of the following is not considered commuting miles?

a$.$ The miles from a temporary work location to a taxpayer's home $($and the taxpayer has a main work location$)$

b$.$ The miles to a taxpayer's home from a regular second job

c$.$ The miles from a taxpayer's home to their regular place of work

d$.$ The miles from a taxpayer's main job to a temporary work location