Which of the Following Situations Will Disqualify a Taxpayer from Taking

question 62

Multiple Choice

Which of the following situations will disqualify a taxpayer from taking a deduction for moving expenses?

• A)Pam moves from Phoenix to Los Angeles to take a new job.She works at the Los Angeles job for 45 weeks before starting a new job in Las Vegas.
• B)Paul moves from Boston to Miami to start a new business selling t-shirts.The business is not successful and Paul returns to Boston after 52 weeks.
• C)Phyllis moves from Seattle to San Francisco to open a coffee bar.She still owns the coffee bar and lives in San Francisco 90 weeks after her move.
• D)Marva moves from Dallas to Washington,DC,in her job as an IRS agent.She is still working at the IRS Washington office after one year.

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Definitions:

ABC Model

A cognitive-behavioral framework that describes the relationship between events, beliefs, and consequences, emphasizing how beliefs about an event affect emotional and behavioral responses.

Emotional Component

A part of attitudes and feelings that encompasses the emotional reactions one has towards an object, person, or situation.

Affect

The experience of feeling or emotion, which is an essential part of the process of an individual's interaction with stimuli.

Cognitive Dissonance

The mental discomfort experienced by a person who holds two or more contradictory beliefs, ideas, or values at the same time.