Jill currently lives in the suburbs and commutes 25 miles to her office in downtown Freeport. She is considering quitting her current job to look for new employment in the downtown. Which of the following statements best describes how Jill can satisfy the distance test for deducting moving expenses if she accepts a new job in downtown Freeport?
A. Jill must move at least 25 miles further away from downtown Freeport.
B. Jill must move 25 miles east from downtown Freeport.
C. Jill need not move her residence because she is starting a new job.
D. Jill cannot satisfy the distance test if she accepts a job in downtown Freeport.