Sara Tripper is a sole proprietor with two employees, Jake and Nancy. Sara decides to relocate her business from Kenton to Westchester, and Jake and...

1. Sara Tripper is a sole proprietor with two employees, Jake and Nancy. Sara decides to relocate her business from Kenton to Westchester, and Jake and Nancy agree to relocate as well. All three decide to move their families to Westchester. Sara agreed to reimburse Jake and Nancy for their moving expenses.

     a. Nancy's old residence was 13 miles from the old job location, and the new job location is 61 miles      from her old residence. After the move, Nancy worked full-time for the next two years. What are the     federal income tax consequences for Nancy and Sara regarding the reimbursement of Nancy's moving            expenses?

     b. Jake's old residence was eight miles from the old job location, and the new job location is 60 miles      from his old residence. After the move, Jake worked full-time for the first 52 weeks, but he worked only        part-time after that. What are the federal income tax consequences for Jake and Sara regarding the       reimbursement of Jake's moving expenses?

     c. Sara's old residence was 10 miles from the old job location, and the new job location is 75 miles from          her old residence. After the move, Sara worked full-time for the next 52 weeks; however, she only         worked full-time 20 of the next 52 weeks. What are the federal income tax consequences to Sara     regarding her qualified moving expenses?