On July 1 2022, Frank moved from California to Florida looking for work. He found a job in Florida. If all requirements are met, are Frank's moving expenses deductible on his California return? 

No. California conforms to the federal treatment of non-reimbursed moving expenses. Only qualified performing artists can deduct qualified moving expenses. 

No. California only allows active duty members of the Armed Forces who have a permanent change of station due to a military order to deduct qualified moving expenses. 

No. Qualified moving expenses are only deductible for job-related moves into California, not moves out of the state. 

Yes. Qualified moving expenses are deductible for job-related moves into and out of California