For the last $10$ years, Judy has worked in her employer$$s Sudbury office. The Sudbury office is located $400$ kilometres away from the company$$s head office in a Toronto. After her husband$$s death, Judy transferred to the company$$s head office and moved her family to Toronto. The move involved selling her Sudbury home and purchasing a new home in Toronto.

The various moving$-$related expenses include the following:

Real estate commissions$$Old home $$11,620$

Legal fees$$Old home $1,250$

Loss on sale$$Old home $32,500$

Unpaid municipal property tax from the previous year$$Old home $625$

Cleaning and minor repairs$$Old home $450$

Legal fees$$New home $1,460$

Cost of moving household goods $3,460$

While Judy$$s employer did not provide a moving allowance, the company agreed to compensate her for her $$25,000$ loss on the sale of her old home.

Judy$$s net income for the year was $$95,000.$ $$75,000$ of this was earned before the move. Required: Determine Judy$$s deductible moving expenses.