A taxpayer makes $45,000 in salary for TY2023. During the year, his employer gives him a reimbursement for moving across the country in the amount of $10,000. His current withholding is with the anticipation of having a gross income from his job of $45,000. Should he modify his withholding? (This assumes the taxpayer is NOT a member of the Armed Forces) Select one: a. No: While the reimbursement is taxable, the expenses can be taken against gross income as an adjustment. b. No: This reimbursement is taxable, but the taxes are calculated on a Schedule SE and he should therefore complete a 1040ES and send in estimated payments. c. No: Moving expense reimbursements are considered nontaxable. d. Yes: Moving expense reimbursements are no longer excludable from gross income wages and he should anticipate his W-2 showing a gross $55,000 of taxable wages, barring any other tax-free income treatment.