A taxpayer relocates in connection with a job change. Which of the following statements best describes the distance test for deductible moving expenses? A) the distance between the taxpayers new home and his old home must be at least 50 miles B) the distance between the taxpayers new job and his old house must be at least 50 miles C) the distance between the taxpayers new job and his old home must be at least 50 miles greater than the distance between his old job and his old home D) the distance between the taxpayers old job and his old home must be at least 50 miles greater than the distance between his new job and his new home