SGT. Patterson is a member of the U.S. Army Reserve. He lives in Orange County, CA, drives to Sacramento, CA, for his reserve drills, which is over 400 miles one way. In 2022 , he drove a total of 10,000 miles for his reserve duty during JAN to JUN 2022. His unit does not reimburse him for his miles. How much can SGT. Patterson take as an adjustment to his income on his Form 1040 ? $1,340 $3,000 $4,876 $5,750 $5,850