4) Winston, a calendar-year taxpayer, was employed and resided in Boston. On February 4, 2014, Winston was permanently transferred to Florida by his employer. Winston worked full-time for the entire year. In 2014, Winston incurred and paid the following unreimbursed expenses in relocating:
Lodging and travel expenses while moving $1,000
Meals while in route to Florida $300
Cost of insuring household goods and personal effects during move $200
Cost of shipping household pets to new home $100
Costs of moving household furnishings and personal effects $3,000
What amount of the above expenses is deductible as moving expenses on Winston's 2014 federal tax return? Which expenses are included in the deductible amount and which expenses are excluded from the deductible amount and why?