Can we deduct commercial office space rental?

My wife works for an insurance company in a large city.  We moved ~75 miles away and she is now virtual.  Due to internet connectivity issues, she was not able to work from home per se, so she rented some commercial office space in the town we now live, and she works solely out of there.  Can we deduct expenses from this office rental, and if so how do we do it on Turbo Tax?  "Home office" deductions only seem to be for people who are self-employed, and she is not.