Upon losing his job as a plant manager in Quincy (Massachusetts), Anthony incurs $6,200 in job search expenses. Having no success in finding new employment in the same type of work, Anthony moves to Clearwater (Florida) in 2012 and begins a charter boat business. His expenses in connection with the move are summarized below.
Penalty for breaking lease on Quincy rented residence |
$2,800 |
Forfeiture of membership in Quincy Country Club |
2,200 |
Packing and moving van charges |
7,100 |
Lodging during move (3 nights) |
380 |
Meals during move |
360 |
Mileage (for two automobiles) |
2,400 miles |
How much of these expenses may Anthony deduct?