Final answer:
For a construction worker to deduct commuting expenses on the Oregon tax return, they must drive 35 miles or more, one way, not the other options provided.
Step-by-step explanation:
To subtract a construction worker's commuting expenses on the Oregon tax return, one does not necessarily have to be part of the management personnel, stay overnight, or claim actual costs such as gas, oil, repairs, and maintenance. The correct answer to this question is that the construction worker must drive 35 miles or more, one way, for the expenses to be deductible. This is specific to the tax laws and regulations that apply within the state of Oregon and is intended to provide some relief for workers who have to travel a substantial distance to their jobsites.