The rules about "home to first work place" don't apply to self-employed drivers.  They apply to people who don't need to use their vehicle once they get to work.  If a passenger is five miles away and wants to pay for temporary use of your car with a driver, you have to get the car to him.  That's deductible.  Enough of this "home office" nonsense.  

IRS admits this when it says, "If you operate a car pool for a profit, you must include payments from passengers in your income. You can then deduct your car expenses."