Upon losing his job as a plant manager in Quincy, Massachusetts, Anthony incurs $6,200 in job search expenses. Having no success in finding new employment in the same type of work, Anthony moves to Clearwater, Florida, in 2017 and begins a charter boat business. His expenses in connection with the move are summarized below. How much of these expenses may Anthony deduct?
Penalty for breaking lease on Quincy rented residence .......................... $2,800
Forfeiture of membership in Quincy Country Club ............................... 2,200
Packing and moving van charges ...................................................... 7,100
Lodging during move (3 nights) ........................................................ 380
Meals during move ......................................................................... 360
Mileage (total for two automobiles) ............................................ 2,400 miles