K.B.
I think near your home. You never know when some unforeseen circumstance might require that your husband drop off or pick up from daycare. Also, if you are ever home sick from work you can still take your son to daycare so that you can rest. The only thing that might make me consider going with someplace close to work is if the cost of care is significantly less or if the quality of care is significantly better near work.
I know a lot of people have mentioned that it would be nice to be close to work if he gets sick but if he's not feeling well would you rather him spend 45 minutes or an hour stuck in the car or resting comfortably at daycare until you can arrive? I understand as a mom you want to be there for him if he's sick, but getting stuck in a car probably is not what he would want when he's feeling bad. Also, if he gets a stomach bug and is vomiting I think a shorter drive from daycare to home would be best! :-)
Good Luck,
K.