Home! Especially with the increase in telework it is almost never in favor of close to the office anymore. I don’t have one friend with young kids that does it. Prepandemic yes but even going into the office every day it still usually was better close to home.
Lots of reasons: way more flexible, if you have a day off because you have a drs appointment you don’t want to drive your child into your office and back.
If it’s close to one parents office it’s usually not as convenient to the other - you really want both parents to be able to easily do pick up and drop off even if one will be primary more.
If you telework than definitely no brainer
You could end up with an infant that hates the car. Most are fine but one of my kids hated it for months, I’ve had friends whose kids hated it for over a year. Truly hell on earth when your baby is screaming in the car so not worth the risk you could have 30 min of that at the start and end of your day. Horrible for both of you.
I could go on, but just get daycare close to home