In order to meet the distance test criteria for qualifying moving expenses,the new job location must be:

A) 100 miles from the old residence.
B) 100 miles from the old job location.
C) at least 50 miles farther than the old residence was from the old job location.
D) at least 50 miles farther than the new residence from the old job location.

To meet the distance test criteria for qualifying moving expenses, the new job location must be at least 50 miles farther than the old residence was from the old job location. This means that the distance between the new job location and the old residence does not matter, as long as it satisfies the 50-mile requirement. Option A and D are incorrect as they only consider the distance between the old and new residences or jobs, respectively, and do not take into account the required additional 50 miles of distance. Option B is also incorrect as it only considers the distance between the old and new job locations and not the residence.