Final answer:
None of the listed options—meals during the move, housewarming party expenses, commuting expenses to work, or entertainment during the move—are considered reasonable moving expenses qualified for deduction by an active-duty armed forces member like Hayden. Therefore, the correct option is D.
Step-by-step explanation:
Hayden, as an active-duty member of the armed forces, is entitled to deduct reasonable moving expenses that are incurred as a result of a permanent change of station due to military orders. Among the options given, what would be considered allowable moving expenses for tax deduction purposes are:
- Costs associated with packing and transporting personal belongings and household goods.
- Travel expenses for Hayden and his dependents from the old home to the new home (excluding meals).
- Storage expenses for household goods and personal effects.
Therefore, out of the provided choices, none apply directly as deductible moving expenses. Specifically, deductible moving expenses do not include meals during the move (choice a), housewarming party expenses (choice b), commuting expenses to work (choice c), or entertainment during the move (choice d).