During May 2010, Maureen Motsinger is transferred to a new job by her employer. The transfer requires her to move from Phoenix to New York. The distance from her former residence to her new job location is 3,030 miles, and the distance from her former residence to her former job location is 20 miles. She incurs packing and moving expenses of $4,100. The cost of her lodging during the move is $650. Also, she spends $200 for meals during the move. She drives the 3,030 miles to New York in her automobile (the moving expense mileage rate for 2010 is 16.5 cents per mile). After her arrival in New York, Maureen’s employer reimburses her $5,250 for the moving expenses. Calculate Maureen’s moving expense deduction using Form 3903 on page 4-27.