in 2021, Leonard moved 1500 kms to begin a new job in Winnipeg. The trip from Alberta to Manitoba took two days. Leonard's allowable moving costs totalled $8,000 before receiving a $3,000 reimbursement for the company. Included in the $8,000 were receipts of $80 for meals and $450 for gasoline. (The 2021 CRA travel kilometer rates for Alberta and Manitoba are 51cents and 52cents, respectively.) Leonard earned $35,000 at the new location. The maximum deduction that Leonard can claim in 2021 is a. $5,388 O b. $5,780 O c. $5,765 O d. $5,373