Mr. S was fired from his job because of unprofessional conduct. He believed that his reputation in the local business community was damaged and that he should make a new start in a different state. Consequently, he relocated his family to Phoenix and searched for suitable employment, which he had not found by the end of the year. His personal moving expenses totaled $3,820.

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