Question

Louisa, an active duty U.S. Air Force pilot, receives orders to transfer from the Fort Benning (Georgia) base to the Fort Hood (Texas) base. It is a permanent transfer. John is a civilian employee of the U.S. Navy. He is transferred by the Navy from Norfolk (Virginia) to San Diego (California). Both individuals pay their own moving expenses. Regarding their ability to deduct the moving expenses

John will be allowed a deduction, but Louisa cannot deduct her moving expenses.

Louisa will be allowed a deduction, but John cannot deduct his moving expenses.

both Louisa and John will be allowed a moving expense deduction.

neither Louisa, nor John, will be allowed a moving expense deduction.