Roger, a Pennsylvania resident, chose to move when the company he worked for changed locations within the state. He spent $2,612 to move his household goods 265 miles. He also spent $32 on meals and $45 in fuel. No expenses were reimbursed. Assuming he otherwise qualifies, how much of his moving expenses may he deduct on his Pennsylvania tax return?

$0

$2,612

$2,798

$2,843