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D is corrent. Moving expenses are deductible if closely related to the start of work at a new location and the distance test (i.e., new job must be at least 50 miles from former residence) and time test (i.e., employed at least 39 weeks out of 12 months following move) are met. Since the two tests are met, Martin’s deductible moving expenses include the $800 truck rental (direct expense). The $300 penalty for breaking his apartment lease (indirect expense) is not deductible.
A is incorrect. The lease penalty is not deductible. 
B is incorrect. The truck rental is a deductible. 
A is incorrect. The lease penalty is not deductible.