List the additional realizable income and recognized gross income (if any) assuming that the modified AGI and (regular) AGI for the taxpayer are both $100,000. The tax year for all taxpayers ends on December 31. Eric accepted a job offer from Deloitte in Chicago, which required him to move from his current home in Fairfax, VA to Chicago on June 30, 2016. His moving costs of $2,000 were fully reimbursed by Deloitte by August 15, 2017. He did not claim a deduction for the moving costs in 2016. 1. What is the realizable income in 2017? 2. What is the recognized income in 2017?