Louisa, an active duty U$.$S$.$ Air Force pilot, receives orders to transfer from the Fort Benning $($Georgia$)$ base to the Fort Hood $($Texas$)$ base.$$ It is a permanent transfer.$$ John is a civilian employee of the U$.$ S$.$ Navy.$$ He is transferred by the Navy from Norfolk $($Virginia$)$ to San Diego $($California$).$ Both individuals pay their own moving expenses.$$ Regarding their ability to deduct the moving expenses,