The mass air flow sensor measures the rate of air flow into the engine. The intake air temperature sensor (IAT) is a separate component.
P0110 OBD-II Trouble Code: Intake Air Temperature Sensor Circuit Malfunction
What causes the P0110 code?
The source of the problem is the sensor sending improper voltage information to the ECU.
The most common problem is a bad IAT sensor.
The wiring or connector may be bad and have a bad connection, or the wiring could be too close to higher voltage consumption components, especially alternators or ignition wires causing voltage fluctuations. A poor electrical ground can cause problems also.
The sensor itself may be simply operating out of range from normal age and fatigue or damaged parts of the sensor components internally.
IAT sensors must operate within specific ranges to send correct signals for the ECU to coordinate with the throttle position sensor, Manifold Air Pressure sensor, and Mass Air Flow sensor to adjust correctly for proper engine operation.
If the engine is not in good condition, is missing, has poor fuel pressure, or has an internal issue with the engine like a burned valve, it can prevent the IAT sensor from getting a correct output. The ECU could also be bad but that is rare.