When ever possible, you want to claim that your office in your home qualifies as a principal place of business.  This gives you the home office deduction and eliminates commuting.

When lawmakers addressed the home-office deduction in 1997, they did not do away with Soliman as a test for the
home-office deduction as a principal place of business. They simply made Soliman one of two tests that you can
use to qualify for the home-office deduction.

Test 2 allows you to qualify your home office when you use it for the administrative or management activities

The deal with the home office as your principal office is first, you deduct a portion of your home expenses as business expenses and second, your trips to and from your home office to your downtown office are business trips.

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