Which of the following statements related to the costs of an eligible relocation is correct? a. The costs of visiting the new work location in order to find a new residence are deductible. b. All legal and other costs associated with acquiring a residence in the new work location are deductible. c. The costs of selling a residence where the taxpayer lived prior to the relocation is always deductible. d. If the employer provides an allowance for these moving costs that is less than the actual moving costs, it is not included in income.