Which statement is true regarding deductible moving expenses in 2022:
a. To deduct moving expenses, you must be a member of the Armed Forces on active duty and, due to a military order, your move must be the result of a permanent change of station.
b. An employee can deduct moving expenses on 2021 return if he or she meets Relationship test, Distance test, and Time test
c. If you moved because you accepted a new job
d. If you moved because of a COVID-19 quarantine
e. None of these
