Camellia, an Accountant, Takes a New Job Located 1,000 Miles

Camellia, an accountant, takes a new job located 1,000 miles away from her current job location. She has to pay a moving company plus the transportation costs for herself to move to the new location, totaling $6,000. After she submits all the receipts, the new employer reimburses her in full. Camellia will treat the reimbursement and the moving costs as follows:

A) reimbursement- include in income; moving expenses- no deduction allowed
B) reimbursement- include in income; moving expenses- deduct
C) reimbursement- exclude from income; moving expenses- no deduction allowed
D) reimbursement- exclude from income; moving expenses- deduct