Chris Nowicki was employed by Real Co$.$ in $2023.$ Chris earned $$35,000$ from January $1$ to October $10$ before transferring with the company to a town $1312$ kilometres away. The new position began on November $1,2023,$ and paid Chris a gross salary of $$4,000$ per month.

Chris's moving expenses included:

$1.$ $$7,000$ for a moving van

$2.$ $$300$ for meals for Chris and Chris's $4-$year$-$old child on the four$-$day drive

$3.$ $$700$ for accommodations on the four$-$day trip

$4.$ $$3000($$$150$ per day$)$ for $20$ nights of temporary lodging in the new location until an apartment was available

$5.$ $$550$ in gas receipts

Chris was not reimbursed for the move.

Chris also received the following in $2023$:

Support payments from a former spouse $($$$3,000\backslash$times $12)*$ $$36,000$

Life insurance proceeds from a deceased relative $$20,000$

Prize for achievement in Chris' field of endeavour $$300$

RRSP withdrawal to use for other than education or first home purchase $$15,000$

Lottery winnings $$2,000$

$*$The support payments are in accordance with Chris's divorce agreement, which calls for monthly support payments of $$1,500$ for Chris and $$1,500$ for Chris's child.

Assumed mileage rates:

New location $=50$ cents$/$km

Previous location $=47$ cents$/$km

Required:

A$.$ Determine Chris's minimum net income for tax purposes for $2023$ in accordance with Section $3$ of the Income Tax Act.

B$.$ Show all calculations for the moving expenses and identify any amounts to be carried$-$forward.

C$.$ Explain why any amounts have not been included.$($Round your intermediate calculations to the nearest whole dollar.$)$