If an individuals deductible moving expenses for the current year exceed his or her employment or business income at his or her new location in the current year, O Choose the correct answer O A. the excess of moving expenses over income earned at the new location can be carried forward to the following year O B. none of the moving expenses are allowed to be deducted since moving expenses are not an allowed deduction in the Income Tax Ad O C. the excess of expenses over income is disallowed and is non-deductible OD. the moving expenses will result in a taxable loss for the year