Emilio was killed in action while serving in Afghanistan. His duty station at the time he was developed was Fort Jackson, South Carolina where he and his wife Joy had lived for the previous two years. Joy chose to move back to Kilispell, Montana where they lived as the time emilio enlisted. The cost to move their household goods was 5,500 and JOy drove 2,450 miles and spent 480.00 for four nights of lodging. Joy recieved 6,970.00 of reimbursement from the military. The taxable amount of Joys reimbursement is

a. 0

b. 500.00

c. 900.00

d. 5,500.00