In 2017, Archer, a single individual, moved from Minneapolis to Phoenix to start a new job with InnoTech, which began February 1, 2017. Archer worked for Inno-Tech until November 15, 2017, when Archer accepted a job offer from InnoTech’s Phoenix rival MegaTech. The following 2017 facts apply to Archer:
Income ............................................     $75,000
Expenses incurred during
Minneapolis–Phoenix
move: ..............................................          1,000 Moving truck rental

   1,000 Packing and unloading costs paid to moving company
   1,500 Loss on sale of Minneapolis home
      750 Lodging
      250 Meals
      100 Storage costs in Phoenix prior to move-in to new home

Considering only the above facts, what is Archer’s 2017 adjusted gross income?
a. $70,475
b. $70,650
c. $72,150
d. $75,000