Please provide answer and explanation.

Stan Aiken changed employers during the current year and, as a result of the change, moved 150 kilometers, from Windsor to London. His new employer was located in London and reimbursed 50 percent of Stan's eligible moving expenses. On his current year's personal tax return, Stan can: a. Claim 100 percent of his moving expenses against his income from employment b. Claim 50 percent of his moving expenses against his income from employment. c. Claim 0 percent of his moving expenses. d. Claim 50 percent of his moving expenses against his income from his new employer