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Grey, a calendar-year taxpayer, was employed and resided in New York. On February 2, of the current year, Grey was permanently transferred to Florida by his employer. Grey worked full-time for the entire year. In the current year, Grey incurred and paid the following unreimbursed expenses in relocating:

Lodging and travel expenses while moving

1,000

Pre-move househunting costs

1,200

Costs of moving household furnishings and personal effects

1,800

What amount was deductible as moving expense on Grey's current year tax return?


a.

$1,800

b.

$1,000

c.

$2,800

d.

$4,000

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