Early this year, Mrs. C's employer reassigned her from its Chicago office to its Memphis office. In May, she spent $1,100 on a house-hunting trip to Memphis. She located a new home and moved her family in September. In addition to her direct moving expenses, Mrs. C's employer reimbursed her for the cost of the house-hunting trip.

Identify the tax issue or issues suggested by the above situations, and state each issue in the form of a question.