Which of the following is NOT a condition limiting a taxpayer's ability to claim moving expense?

Question 6 options:

	Moving expenses are limited to employment income from the new location in the year of the move.
	Moving expenses are deductible if the purpose of the move was to commence employment.
	Moving expenses are deductible if incurred to attend a university or other post-secondary school.
	The new residence must be at least 40 kilometers closer to the new work location than the previous residence.