Pied-à-terre for W2 job (tax deductible?) and STR

[Jordana Frost]

Hello!

A friend is exploring a potential professional opportunity that would require her to be in NYC about 2 days a week. To lessen the commute burden, she is thinking about investing in a small property about 1hr by train outside of NYC, that could serve as a pied-à-terre for her 1-2 nights a week and that could then double up as a short term rental the rest of the week. Local attractions include a thriving downtown, a college campus, the seashore, healthcare organizations. What would be the most tax-advantaged way of treating this property? Would it be a tax-deductible work-related expense for her W2 income  OR a business expense for her STR activity? Some kind of combination of the two? If it makes any difference, this property would be located about 100 miles (2-hour drive) away from her primary home. Thank you!