Due to a military base closing, Major Duncan is transferred from Boston to San

Diego as a permanent change of station. Under a new job description, he is

reclassified from division commander to a General's staff member. His moving

expenses, which are not reimbursed, are as follows:

Transportation $$1,200$

Meals $300$

Lodging $400$

Cost of moving household goods $4,000$

Pre$-$move house hunting costs $2,500$

Major Duncan's deductible moving expense is:

$$1,900.$

$$8,400$

$$4,400$

$$5,600$