23. A taxpayer could incur travel expenses if they are:

1. Away from their tax home on business for a time period substantially longer than an ordinary days work, and they are in need of rest to meet the demands of that work
2. Working at a second job on the same day they worked at their regular job
3. Working at a new location on an indefinite assignment
4. Working outside their area of domicile for a time period substantially longer than an ordinary days work, and they are in need of rest to meet the demands of that work