Lana is an active member of the United States Armed Forces and met all the requirements to deduct moving expenses when she moved from California to Georgia in the current year. Which of the following expenses that she incurred is not deductible?

• A.Home improvements to help sell her home in California.

• B.The cost of an oil change for her car while driving from California to Georgia during her move.

• C.Storage costs incurred while her furniture was in transit from California to Georgia.

• D.Reasonable shipping cost for her furniture.