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

Moving expense deduction