3. Paula Rosemarie moved from the Timmins office of Service Canada. to the head office in Ottawa, in November 2020 . She incurred a loss of $27,000 on the sale of her Timmins home after it had sat empty for four months while the real estate agent tried to sell it. The real estate commission of $15,000 and the legal fees of $2,500 are included in the $27,000 loss. In addition, he incurred the following costs with respect to the move: - Airline ticket ($450), hotel room for two nights stay ($500) and meals ($80) when Paula and her spouse made a trip to Ottawa to search for a new home - Purchase price of new home- $510,000 - Legal fees and land transfer tax on purchase of new home- $2,000 - Moving company to pack their belongings and move them to their new home in Ottawa- $5,000 - Gasoline and other car expenses plus two meals for each of the four family members. Paula drove herself and her family from Timmins to their new home in Ottawa (760km)$360 - Cost of carrying Timmins house for four months while vacant (mortgage interest, property tax, and utilities)- $5,100 - Cost of revising legal documents to reflect the new address $50 Paula's T4 slip showed employment income for the year of $110,000 of which $20,000 was earned after her move to Ottawa. Determine Paula's maximum deduction for moving expenses for the current year, 2020