I am not an attorney or CPA, but I don't believe 1 month of unemployment is the same as "no previous work location." Tax codes and rules are supposed to be interpreted according to their plain language meaning, unless they are specially defined otherwise.
The only safe harbor that would qualify you for the partial exclusion is here,
You meet the standard requirements if any of the following events occurred during the time you owned and lived in the home you sold.
You, your spouse, a co-owner of the home, or anyone else for whom the home was her or his residence:
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Died;
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Became divorced or legally separated, or were issued a separate decree to pay maintenance (support) to the other spouse;
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Gave birth to two or more children from the same pregnancy;
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Became eligible for unemployment compensation;
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Became unable, because of a change in employment status, to pay basic living expenses for the household (including expenses for food, clothing, housing, medication, transportation, taxes, court-ordered payments, and expenses reasonably necessary for making an income).
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An event is determined to be an unforeseeable event in IRS published guidance.
Note that the general regulations say that the reason for the move must be due to the fact that the home has become unsuitable or unaffordable as a primary result of a change in circumstances. Your own statement indicates that you can afford the home, and it has not suddenly become unsuitable, other than the fact that the commute is just enough longer than before to bother you, but not long enough to qualify for the 50 mile safe harbor.
https://www.law.cornell.edu/cfr/text/26/1.121-3
But, the reasons there are safe harbors is to make it easier for taxpayers to comply with the law, and if you were eligible for unemployment compensation, that is one of the safe harbors. It doesn't say you must apply or receive benefits, just that you are eligible (i.e. laid off through no fault of your own and not fired for cause, for example.). See §(e)(2)(iii)(B) in the linked regulations.
If you want a more definitive statement, you will need to hire your own accountant, who will help defend you in the event you are audited. Also remember that less than 1% of taxpayers are audited, although we don't know all the triggers.
