In Terms of Meeting the Distance Test for Purposes of Deducting

In terms of meeting the distance test for purposes of deducting moving expenses, which of the following statements is correct?

A) The taxpayer's new job location must be at least 50 miles away from the old job.
B) The taxpayer's new residence must be at least 50 miles away from the new job.
C) The taxpayer's new residence must be at least 50 miles away from the old residence.
D) The taxpayer's new job location must be at least 50 miles farther from the old residence than the old residence was to the old job.
E) None of these.