Identify the correct IRS section code or publication when writing your essay. Answer the questions based on the below scenarios in a Word document in essay format using the proper citations.

Mr. and Mrs. Appleton's house caught on fire causing severe damage to half the house. As a result of a fire damaging their residence, the Appleton family must stay in a motel for three weeks while their home is being restored. They pay $3,000 for the room and $400 for meals. Their homeowner's policy pays $3,400 to reimburse them for the cost. They estimate that during the five-week period they would normally spend $300 for meals. Is the reimbursement taxable?