If you are seeing the question about having a home office
while you are filling out the Form 2106
section for Employee Business Expenses
to claim your unreimbursed mileage, then you would answer No to the question about the home office.
All home office expenses will be claimed in the Schedule C section of your return for
the self-employment income and expenses.
Answering Yes in the employee
business expense section will duplicate those expenses in an incorrect section
of your return (unless you also worked
from home for the part-time job).