1. (TCOs 2 & 3) During the year, Zander is transferred by his employer from Seattle to San Diego. His moving expenses are not reimbursed and are as follows:

Cost of moving household furnishings

$9,000

Transportation

$1,000

Meals

$800

Lodging

$1,400

His qualified moving expenses are: (Points : 5)

$12,200.

$11,800.

$11,400.

$10,000.

None of the above