Mason, a licensed pharmacist, has always lived and worked in Boston. When he retires from a national drugstore chain, he conducts an extensive job search for any kind of employment in Florida. He finally moves to Tampa where he is able to obtain a position as a night manager of a motel. In connection with the relocation, he incurs job search expenses of $7,000 and qualified moving expenses of $12,000. How much can Mason deduct?