She can't on Federal.

Maybe on some states.

BTW: I have known/had multiple clients who were traveling medical person's. EVERY one of them received a generous per-diem which was at or very near the IRS limit. When they receive per-diem, it is NOT INCLUDED in the w-2 wages, which is the trade off for not being able to claim the expenses. Per Diem rates vary per city, but looking at the chart I saw combined meals and lodging exceed $150 per day for a lot, if not most of the US.