Brad graduated from law school in Detroit in May 2020. He had lived in the area for 5 years before enrolling in law school. Following his graduation, he prepared for the Michigan bar exam, which he took in July 2020. In August 2020, Brad moved some of his possessions from Detroit to New York City, where he began a graduate law program. While in New York, he rented out his Detroit. The following May, Brad graduated with a master’s degree in tax law (i.e., LLM). Brad never practiced law before enrolling in the graduate program. Although he was notified in October 2020 that he passed the bar exam, he was not formally admitted to the bar until June 2021. Brad incurred $2,200 of expenses in moving from New York City back to Detroit where began working for a law firm. In filing his 2020 tax return, Brad used his Detroit address as his home address. Explain whether Brad can deduct the $2,200 he incurred as moving expenses.