Select the taxpayer who meets the distance requirement for duducting moving expenses

Williams new workplace is half a mile fromhis old home. His old home is 60 miles from his old workplace.

Veronica's new workplace is five miles from her old home. Her old home is two miles from her old workplace.

Justine completed Air Force training and is moving to her first duty station.'

Emmanuel.s new workplace is 65 miles from her his old home. His old home is 23 miles from his old workplace,