Surgical masks provide barrier protection against droplets including large respiratory particles. Most surgical masks do not effectively filter small particles from the air and do not prevent leakage around the edge of the mask when the user inhales.
All of the expenses you claim must be both reasonable and necessary to your move. Reasonable moving expenses may include the cost of gas or the mileage on your vehicle, rental trucks, short-term storage, and boxes. For a long move, you might include the cost of lodging at a hotel on the way to your new home.
A necessary expense is one that is helpful and appropriate for your trade or business.. We make five distinctions when analyzing expenses. We separate personal expenses from business expenses. We separate business expenses into three broad types: cost of goods sold, capital expenditures, and deductible expenditures.