Which of the Following Is a True Statement

Which of the following is a true statement?

A) The deduction for interest on educational loans is subject to a phase-out limitation.
B) The deduction for moving expenses is subject to a phase-out limitation.
C) Self-employed taxpayers are allowed to deduct health care premiums even if the taxpayer is eligible to participate in an employer-provided health plan.
D) Taxpayers are not allowed to receive a moving allowance from their employers.
E) All of the above are false.