Which of the Following Unforeseen Circumstances Is Eligible for a Partial

Multiple Choice

Which of the following unforeseen circumstances is eligible for a partial exclusion under Section 121?

A) Change in employment.
B) Legal separation.
C) Work-related move if the taxpayer's new employment is more than 20 miles away from the principal residence (working from home) .
D) Work-related move if the taxpayer's new employment is more than 100 miles away from the former place of employment.