A taxpayer is being relocated by her employer and has incurred various moving expenses. She is trying to determine whether or not they are deductible. Which code section and subsection will provide her with information about the conditions under which moving expenses may be deducted? Choose a title from the list. For IRC answers, choose IRC-2 for an answer with Section and Subsection, and IRC-3 for an answer with Section, Subsection, and Paragraph. Examples of correctly formatted IRC responses are IRC section 1 (a), IRC section 56(a), IRC section 54A(a), IRC section 162(a), IRC section 54AA(a), IRC section 263A(a), IRC section 1245(a), IRC section 2032A(a) and IRC section 1400U-1(a)