In the current year, 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 itemized deduction for moving expense? 

a. $0

b. $1,200

c. $2,500

d. $3,700