\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Mary Shelton has been transferred by her employer from Edmonton, AB to Montreal, QC. } \\ \hline \multicolumn{5}{|c|}{ In the course of her move, she incurred the following expenses: } \\ \hline & Airfare from Edmonton to Montreal & & $ & 547 \\ \hline & Legal fees to sell home in Edmonton & & $ & 1,000 \\ \hline & \multicolumn{2}{|c|}{ Real estate fees to sell home in Edmonton } & $ & 5,000 \\ \hline & \multicolumn{2}{|c|}{ Legal fees to purchase home in Montreal } & $ & 800 \\ \hline & \multicolumn{2}{|c|}{ Repairs to home in Montreal prior to moving in } & $ & 2,000 \\ \hline \multicolumn{5}{|c|}{ Mary's husband drove the 2,970 kilometres from Edmonton to Montreal in three days with their } \\ \hline \multicolumn{5}{|c|}{ personal belongings and incurred the following expenses: } \\ \hline & Gas & & $ & 670 \\ \hline & Meals & & $ & 400 \\ \hline \multicolumn{5}{|c|}{ Since the move, Mary has earned employment income from her job in Montreal of $35,750. } \\ \hline \multicolumn{5}{|c|}{ Required: What are the maximum moving expenses Mary can deduct on her tax return? } \\ \hline \multicolumn{5}{|c|}{ Note under simplified method use 2022 rates } \\ \hline \multicolumn{5}{|l|}{ Solution: } \\ \hline Deductible moving expenses: & & Actual & & ified \\ \hline \end{tabular}