Grey, a calendar-year taxpayer, was employed and resided in New York. On February 2, 2016, Grey was permanently transferred to Florida by his employer. Grey worked full-time for the entire year. In 2016, Grey incurred and paid the following unreimbursed expenses in relocating: Lodging and travel expenses while moving-$1,000 Pre-move house-hunting costs-1,200 Costs of moving household furnishings and personal effects-1,800 What amount was deductible as moving expense on Grey's 2016 tax return?

a) $2,800
b) $4,000
c) $1,000
d) $1,800

Ans: a) $2,800