In May 2018, Regina graduated from the Naval Academy with a degree in engineering and was assigned to San Diego as a permanent duty station. In her move to San Diego, Regina incurred the following costs:

$450 in gasoline.

$250 for renting a truck from UPAYME rentals.

$100 for a tow trailer for her car.

$85 in food. $25 in double espressos from Starbucks.

$300 for motel lodging on the way to San Diego.

$405 for a previous plane trip to San Diego to look for an apartment.

$175 in temporary storage costs for her collection of crystal figurines.

a.) If the government reimburses her $900, how much, if any, may Regina take as a moving expense deduction on her 2018 tax return?

b.) Is that deduction subject to any conditions that could change its deductibility in the future?