How many miles must a reservist travel from home to deduct travel expenses as an adjustment to gross income?

To determine the mileage a reservist must travel from home to deduct travel expenses as an adjustment to gross income, it's essential to recognize the specific tax provisions that apply to military reserve travel. The correct distance is 100 miles, which aligns with IRS guidelines stating that reservists can deduct expenses incurred when traveling more than 100 miles away from home for duty-related purposes.

This requirement serves to ensure that the deducted expenses are significant enough to merit tax adjustments, thereby reflecting the necessity of travel for active reserve duty. It distinguishes between casual or minor commuting costs, which do not qualify for deductions, and necessary travel for responsibilities associated with military obligations.

The other options specify distances that do not meet the threshold established by the IRS for claiming these deductions, as travel under those distances might be deemed incidental or less burdensome in relation to the duty performed.