Due to a merger, Allison transfers from Miami to Chicago. She starts her new full-time job immediately. Under a new job description, she is reclassified from employee to independent contractor status. Her moving expenses, which are not reimbursed, are as follows: Transportation $1,400 Meals $400 Lodging $500 Cost of moving household goods $4,000 Penalty for breaking lease on Miami apartment $3,000 What are Allisons deductible moving expenses? Would anything change if Allison is still classified as an employee at her new job?