Tax deduction for mileage to a clinical site (separate location from the school).

Hello, my wife is in nursing school.  She travels once a week to the school (main location) and twice a week to a hospital (second location) to complete her clinical hours.  She does not receive any reimbursement for her time while completing her clinical hours.  The hospital is at a separate location from the school.

 

Does this fall under the same tax treatment as a secondary job site as far as claiming mileage for school expenses?  

 

Please do not guess.  If you do not know for sure, please just move on.  

 

Thank you for your time.