Sally works under a one year contract assigned nearby her home which is affirmed in the current years contract but incurs a 90 mile roundtrip commute to a different office due to working conditions in relation to her supervisor which management has allowed her to do this.

How many deductible commuting miles does sally accumulate on a work day Issue. 

Determine whether Sally's commuting expenses are deductible and if so the change in location would affect the miles to be deducted.