The Andes are considering the possibility of moving to another state across the country so that Larry can work with his brother. Larry and his brother are employed in a similar line of work. If the Andes do move, which of the following expenses will be an allowable moving expense deduction?

I. Payment of real estate expenses on the sale of their current home.

II$.$ Any loss that Larry and Lolita incur when selling their personal residence.

III. Cost of travel expenses, such as lodging, while in transit from one town to another.

IV$.$ Cost of meals while in transit from one town to another.

I and III only

III only

II and IV only

None of these expenses is deductible