In 2022, Tom Copland moved from Newfoundland to Toronto, Ontario to assume the position of manager for his company at the XYZ's head office, beginning October 1^st. Tom received a salary of $3,900 per month at his new job. He incurred the following moving costs:

Legal fees on purchase of new home (closing date Sept 1st. 2022)	$2,900
Payment to national moving company for move	$16,000
Payment to moving company for container storage until Tom gets possession of his new home	$2,000
Air Transportation for Tom to fly to Toronto	$3,000
Lease cancellation fees to Newfoundland Landlord (rental apartment)	$3,200
Property tax from purchase date of house to closing date Sept 1, 2022	$900
Moving allowance paid by XYZ company	$5,000
30 days accommodations at a hotel in Toronto until he took possession of his new home after buying the house	$3,300
Land Transfer tax for new house in Toronto	$8,000

Required: Calculate the maximum amount of moving expenses that Tom may deduct this year 2022, and next year.Please remember to give Tom your advice for the following year 2023. In addition, comment on the items not included in your calculations of moving expenses.