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 commissionsOld home $11,620 Legal feesOld home 1,250 Loss on saleOld home 32,500 Unpaid municipal property tax from the previous yearOld home 625 Cleaning and minor repairsOld home 450 Legal feesNew 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. $35,000 of this was earned before the move. Required: Determine Judy's deductible moving expenses