Which of the following statements with regard to moving expenses is false? A. For a taxpayer who was unemployed or taking their first full-time job, the taxpayer's new place of work must be at least fifty miles from the taxpayer's old home. B. If a taxpayer has not met the length of employment requirement for the moving deduction when he files his tax return, the taxpayer may still claim the moving expense deduction but may have to amend his return later if future events prevent him from meeting the length of employment requirement. C. A self-employed taxpayer must only be employed for 39 weeks during the first year after the move to qualify for the moving expense deduction. D. Generally, taxpayers may deduct moving expenses only if the expenses are related to the start of work at a new location.