Mark graduates from New York University and on February 1, 2016, accepts a position with a public accounting firm in Chicago. Mark is a resident of New York. In March, Mark travels to Chicago to locate a house and starts to work in June. He incurs the following expenses, none of which are reimbursed by the public accounting firm:

Automobile expense en route
(800 miles at 19 cents per milestandard mileage rate)	$152
Cost of meals en route	120
Househunting trip travel expenses	1,900
Moving van expenses	3,940
Commission on the sale of
Mark's New York condominium	4,500
Points paid to acquire a mortgage on
Mark's new residence in Chicago	3,000
Temporary living expenses for one week
in Chicago (hotel and $100 in meals)	1,150
Expenses incurred in decorating the new residence	900
Total expenses	$15,662

a.	What is Mark's moving expense deduction?
b.	How are the deductible expenses classified on Mark's tax return?
c.	How would your answer to Part a change if all of Mark's expenses were reimbursed by his employer and he received a check for $15,662?