Douglas moved to take a new position with his company and the employer reimbursed him for $1,000 of his $2,000 he paid in moving expenses. All of the following are true EXCEPT:

Douglas' moving expenses are not deductible in 2020 because the moving deduction is suspended for nonmilitary taxpayers.

His employer must include the moving expense reimbursement in his taxable wages on Form W-2.

Douglas can deduct $1,000 of moving expenses paid on his return because he did not receive reimbursement for them.

Prior to TCJA, Douglas would have deducted any eligible moving expenses and reported the reimbursement on Form 3903.