I chose to commute so it's my responsibility but tack on $250 a month for a crash pad, and what seems like $40 per trip in transport costs.
$10 rides between LGA and JFK on the airporter (usually one coming and one going), and lately, $10 sedans when it's 15 degrees at 4am and there's 2 inches of snow/slush on the ground between the crash pad and air train stop. Granted, "tax deduction." But the only time you need a tax deduction is when you're making a profit, not when you're in the red. I can't tell my mortgage company to take the payment from my "tax deduction." Or feed the family, "tax deductions." Or take the dog to the vet using a "tax deduction."