On July 15, 2016, James moved across the state of Oklahoma from Idabel, and meets both the distance and time tests requirements for deducting moving expenses. He drove his personal automobile 194 miles one way for the move and paid $12 in tolls while en route. James and Adam spent $52 on meals during the trip. He paid a moving company $1,290 to move his household goods from his old residence to the new residence