Final answer:
Jill must move 50 miles further away from downtown Freeport to satisfy the distance test for deducting moving expenses if she accepts a new job in downtown Freeport.
Step-by-step explanation:
To satisfy the distance test for deducting moving expenses, Jill must meet certain criteria. According to the information provided, Jill currently commutes 25 miles to her office in downtown Freeport.
If she accepts a new job in downtown Freeport, she must ensure that the distance between her new residence and her new office is at least 50 miles further away from downtown Freeport than her current residence. Therefore, the statement that best describes how Jill can satisfy the distance test for deducting moving expenses if she accepts a new job in downtown Freeport is:
Option C: Jill must move 50 miles further away from downtown Freeport.