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Which taxpayer meets the requirements to deduct moving expenses? Sergeant Billoney decides to move to a town that is more family friendly. His workplace is

Which taxpayer meets the requirements to deduct moving expenses?
Sergeant Billoney decides to move to a town that is more family friendly. His workplace is half a mile from his old home. His new home is 70 miles from his workplace.
Sergeant Conrad received permanent change of station orders for a base 45 miles away. Her old home is one mile from her old workplace.
Sergeant Danica ended active duty on June 21,2021. On June 25,2022, she moved to a new workplace that is 60 miles from her old home. Her old home is five miles from her old workplace.
Sergeant Yuri's new workplace is 65 miles from his old home. His old home is 25 miles from his old workplace.

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