In May 2017, Regina graduated from USC with a degree in accounting and moved to Portland, OR, to look for work. Shortly after arriving in Portland, she obtained work as a staff accountant in a local CPA firm. In her move to Portland, Regina incurred the following costs:

$300 in gasoline.

$265 for renting a truck from UPAYME rentals.

$110 for a tow trailer for her car.

$95 in food.

$30 in double espressos from Starbucks.

$330 for motel lodging on the way to Portland.

$440 for a previous plane trip to Portland to look for an apartment.

$195 in temporary storage costs for her collection of crystal figurines.

a. How much, if any, may Regina take as a moving expense deduction on her 2017 tax return?

b. Is that deduction subject to any conditions that could change its deductibility in the future?