The taxpayer was permanently transferred from Denver to New York City and incurred the following expenses: House-hunting trip (including $400 for meals) $1,000 Temporary living expenses for 20 days (including $500 for meals) 1,000 Travel expense during move (including $300 for meals 1,000 Moving company's charges 4,000 Brokers fee on sale of home 4,000 $11,000 49. If the above move occurred this year and the employer reimbursed for a portion of the moving expenses at $4,700, income to a non-military taxpayer would be: