Hal had previously worked in Folsom, CA for Tasty Chip. His commute to work was a three-mile drive. In 2022, he takes a new job 95 miles away at Lubys Foods in Novato, CA. Which of the following is true regarding his moving expense deduction on his California income tax return?

A. Hal is not eligible since the move is not more than 150 miles from his previous location

B. Hal is not eligible since the move is not more than 100 miles from his previous location

C. Hal is eligible since the move is greater than 50 miles from his previous location

D. Hal is eligible since the move required him to change companies