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[12] In 2017, Barlow moved from Chicago to Miami to start a new job, incurring costs of $1,200 to move household goods and $2,500 in temporary living expenses. Barlow was not reimbursed for any of these expenses. What amount should Barlow deduct as an above-the-line deduction for moving expense? A. $1,200 B. $2,700 C. $3,000 D. $3,700