lloyd, who resided in duluth, minnesota, was employed as a physician's assistant at a medical center there. in 2017, he accepted a new position at the mayo clinic in rochester, minnesota. under '217, lloyd satisfied the distance test and would be able to deduct moving expenses since the location of his new job was at least ________ farther from his former home than the distance between his former home and former workplace.

• 50 miles

• 60 miles

• 75 miles

• 100 miles