I'd be inclined to take it, but I'd delve into the nitty gritty a bit more IF it amounted to a major deduction.  And without it being a deduction for Federal, the impact is minimal for my clients.

Plus, I'm not sure most/some/all teachers were teaching from home 'round here.  I think they were at school but the students weren't.   None of my teacher clients have submitted info yet.