Harry pays $600 for airfare, $200 for meals, and $500 for lodging while on business. The cost of meals and lodging while on vacation was $300 and $500, respectively.
2. The taxpayer must move a certain minimum distance. The distance from the taxpayer's former residence to the new job location must be at least 50 miles more than the distance from the former residence to the former job location. 3. The taxpayer must remain at the new job location for a certain period of time.