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Bs employers transferred him during the year. As a result, B sold his home in North Dakota and moved to New York, where he lives

Bs employers transferred him during the year. As a result, B sold his home in North Dakota and moved to New York, where he lives in an apartment. He does not plan to move into a new home. Bs real estate commissions were $6,000. B has asked how he should treat the real estate commissions.

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