Essay
Constance currently commutes 25 miles from her house to her existing part time job in the suburbs.Next week she begins a new full time job in another state,and this job location is 100 miles from her existing home.Because of the additional distance Constance is selling her house,and she has rented an apartment that is only 2 miles from her new job.Constance expects to pay the following moving expenses. 
Determine if this move qualifies for a moving expense deduction and calculate the amount (if any) of the deduction.
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