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.
There is a cap on the housing expenses you can claim. This cap is determined by the local standards applicable in your place of residence. Transportation expenses are also considered as basic living expenses. You can claim reasonable expenses for car ownership or lease and for operation of the car. If you do not have a car, then you can claim reasonable expenses for public transportation.