Helen landed his first full-time job with Amazon earning a salary of $75,000.

From the list below, what can Helen deduct for eligible moving expenses on his 2021 Federal personal income tax return?

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 drivers license for an Ontario drivers license: $40

Cost of cancelling his Montreal lease: $250

Flowers that he sent to his girlfriend in Montreal before leaving: $50