Chloe lived in Redding and accepted a job in San Diego. Under an accountable plan, her employer reimbursed her for her actual traveling expenses from Redding to San Diego and the cost of moving her furniture to San Diego. Chloe's employer included her moving expense reimbursement of $3,200 on her Form W-2, box 12. However, Chloe's allowable moving expenses were $3,900. What amount can she deduct as moving expenses on her Schedule CA (540)? OA. $0 OB. $350 OC. $700 D. $3,200