McGraw-Hill's Taxation of Individuals and Business Entities 3rd Edition by Brian Spilker, Benjamin Ayers, John Robinson, Edmund Outslay, Ronald Worsham, John Barrick, Connie Weaver

Exercise 40

Clyde currently commutes 55 miles to work in the city.He is considering a new assignment in the suburbs on the other side of the city that would increase his commute considerably.He would like to accept the assignment, but he thinks it might require that he move to the other side of the city.Assume that Clyde is employed for 39 of the next 52 weeks.Determine if Clyde's move qualifies for a moving expense deduction and calculate the amount (if any) under the following circumstances:
a.Clyde estimates that unless he moves across town, his new commute would be almost 70 miles.He also estimates the costs of a move as follows: b.Same as (a. above, except Clyde estimates that unless he moves across town, his new commute would be almost 115 miles.
c.Same as (a. above, except Clyde's new commute would be almost 150 miles and the mover's intend to impose a $450 surcharge on the moving fee for the additional distance.