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 discretionary expense differs from a variable expense in that variable expenses are expenses required for comfortable living, such as groceries, car maintenance or electric bills. 1  You could live without discretionary expenses, such as movie tickets, books, and magazines, or a daily latte.