Tax home is the geographic area where she physically performs most of the work and earns most of her income. (It is based on her physical location, not the physical location of the employer). If she is only physically in Florida for 80 days per year, then it seems likely that Maryland is her tax home. (Unless she earns most of her income for the year over those 80 days.)
Also remember that travel and lodging expenses away from the tax home are only deductible for self-employed persons. That deduction for w-2 employees was removed from the federal tax return for 2018-2025, although you can still enter those expenses in Turbotax because they may be deductible in some states.
