mat was killed in action while serving in iraq. his duty station at the time he was deployed was fort benning, georgia, where he and his wife, kristal, had lived for the previous three years. kristal chose to move back to waterloo, iowa, where they lived at the time mat enlisted. the cost to move their household goods was $4,800; kristal drove 1,050 miles and spent $300 for two nights of lodging. kristal received $5,810 of reimbursement from the military. the taxable amount of kristal's reimbursement is