The taxpayer was permanently transferred from Denver to New York City and incurred the following expenses:

House-hunting trip (including $400 for meals) $1,000

Temporary living expenses for 20 days

(including $500 for meals) 1,000

Travel expense during move

(including $300 for meals 1,000

Moving company's charges 4,000

Brokers fee on sale of home 4,000

$11,000

If the above move occurred this year, the deduction would be:

	a.	Zero
	b.	$4,700
	c.	$7,940
	d.	$5,000
	e.	None of the above

If the above move occurred this year and the employer reimbursed the employee for all expenses:

	a.	The deductible portion of the expenses reimbursed is excludible.
	b.	The entire reimbursement is excluded from income.
	c.	The deductible portion of the expenses reimbursed is includible.
	d.	None of the above