M works for MND Corporation, whose headquarters are in downtown Houston.The firm reassigned M to the real estate division, Woodacres, whose offices are in a nearby suburb, Conroe.The distance between the two jobsites is 43 miles.While M was working downtown it was 4 miles from his home to the office but the Woodacres office was 40 miles from M's home.M decided that 40 miles was too far to commute, so early in 2012 he moved 25 miles to a new house that was 19 miles from the Woodacres jobsite and 29 miles from the downtown jobsite.The travel distance that determines whether or not M's moving expenses are deductible is

Question

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The travel distance that determines whether or not M's moving expenses are deductible is the distance between his old home and the new jobsite or the distance between his new home and the old jobsite, whichever is shorter. In this case, the distance between M's old home and the Woodacres jobsite is 40 miles, which is greater than the distance between his new home and the Woodacres jobsite, which is 19 miles. Therefore, the travel distance that determines M's moving expenses is 19 miles. However, M's move was only 25 miles, which is less than the travel distance, so his moving expenses are not deductible. The distance between the old jobsite and the new jobsite (downtown and Woodacres) is irrelevant in this case.

M Works for MND Corporation, Whose Headquarters Are in Downtown