Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?

Assuming that the moving expense was incurred in 2009, which of the following expense reimbursements is excludable from gross income?
A . Travel expenses of spouse to search for new residence at new job location
B. Mileage for a pre-move house hunting trip
C. Lodging expenses while waiting for the new home to be built
D. Mileage while moving from the old residence to the new

Answer: D