Comprehensive Tax Return Problem :

C. In moving from Dallas to Los Angeles, the Holmans incurred the following expenses, non of which were reimbursed:

Cost of moving household goods .$9,250

Meals295

Lodging .350

House-hunting expenses(including $150 for meals).1,000

Temporary living expenses (20 days: including meals costing $400) .1,700

Not included in any of the above expenses are the costs for driving two automobiles from Dallas to Los Angeles. David and Susan each drove a car , taking turns driving with the children . Although neither one of them kept receipts, Susan noted that her auto mileage was 1,500 miles.In addition, David noted that the number of miles from their old home to their old workplace was 24 miles, and the number of miles from their old home to their new workplace is 1,514 miles.

While the problem is not entirely clear on this point, you should assume that while David and Susan each drove a (separate) car, they followed the same route and stayed within a few cars of each other. (Therefore, you may safely assume that Davids mileage was the same as Susans.)

As directed by the Problem, prepare the Holmans Federal income tax return for 2016. As indicated by the problem, if they have a refund, they would prefer to have it credited (i.e.,applied) against their 2017 taxes (presumably because they are expecting to have a required estimated tax payment obligation related to Davids self-employment income).