Section 179 Vehicle. How to define the workplace?

[Mike H.]

Hello,

I am trying to see if the section 179 vehicle deduction would apply for my case.

I have a W2 full time job, as well as short term rentals:

- W2 job takes 40hr of my time 4d/week at the office, 1d/week from home

- I visit the short term rentals 1-2 days/week total. 

I understand that Home-Worplace commute does not qualify for 179. However, how is the "workspace" defined? 

- The place where I do most of my "work" (W2 office)? 
- The place where I spend most of my working time? (Home office: W2 remote work + Rental paperwork + investment research + short term rental communication/advertisement...)
- The office that makes the most money? (for 2017 it was the W2 office, but 2018 or 2019 might be the home office (rentals))

Thank you!