c) Anthony's best friend (and neighbour), Sam lived on the same floor in an apartment on Guy Street, two doors down from each other. Sam graduated from Concordia in August 2021 and on September 1, 2021, he moved to Toronto where he landed his first full-time job with Amazon earning a salary of $75,000. He rented a small U-Haul van to take his furniture and personal possessions with him. As he drove on his own, he stopped to rest overnight in a hotel in Kingston. Sam kept all his receipts and supporting documents as he prefers to claim the detailed method versus the simplified method for his moving expenses. From the list below, what can Sam deduct for eligible moving expenses on his 2021 Federal personal income tax return? (.75 marks) U-Haul rental: $475 Gas: $160 for 597 kilometres Going away party: $175 for beer and snacks Boxes and packaging materials: $45 Utility disconnection charge in Montreal: $50 Utility reconnection charge in Toronto: $60 Meals during the move (breakfast: $10, lunch $20, dinner $35) Cost to replace his Quebec driver's license for an Ontario driver's license: $40 Cost of cancelling his Montreal lease: $250 Flowers that he sent to his girlfriend in Montreal before leaving: $50 Calculate eligible moving expenses: (.75 marks) c) Anthony's best friend (and neighbour), Sam lived on the same floor in an apartment on Guy Street, two doors down from each other. Sam graduated from Concordia in August 2021 and on September 1, 2021, he moved to Toronto where he landed his first full-time job with Amazon earning a salary of $75,000. He rented a small U-Haul van to take his furniture and personal possessions with him. As he drove on his own, he stopped to rest overnight in a hotel in Kingston. Sam kept all his receipts and supporting documents as he prefers to claim the detailed method versus the simplified method for his moving expenses. From the list below, what can Sam deduct for eligible moving expenses on his 2021 Federal personal income tax return? (.75 marks) U-Haul rental: $475 Gas: $160 for 597 kilometres Going away party: $175 for beer and snacks Boxes and packaging materials: $45 Utility disconnection charge in Montreal: $50 Utility reconnection charge in Toronto: $60 Meals during the move (breakfast: $10, lunch $20, dinner $35) Cost to replace his Quebec driver's license for an Ontario driver's license: $40 Cost of cancelling his Montreal lease: $250 Flowers that he sent to his girlfriend in Montreal before leaving: $50 Calculate eligible moving expenses: (.75 marks)