Which of the Following Is a True Statement

Which of the following is a true statement?

A) Individuals qualify for the moving expense deduction only if they change employers.
B) To satisfy the distance test, the distance from the taxpayer's old residence to the new place of work must be at least 50 miles more than the distance from the old residence to the old place of work.
C) To satisfy the business test, the taxpayer must be employed full-time for 45 of the first 52 weeks after the move.
D) The moving expense deduction is restricted to expenses associated with moving personal possessions to the new residence.
E) All of the above are true.