In October of last year, Chris moved from his rented Calgary townhouse to his new home in Toronto to commence a sales position with a life insurance company. After training and client development time, his earnings from this new position were $5,000 for the year, but they were expected to increase as he developed his client base. As a result of his move, Chris incurred the following expenses: Lease cancellation payments on his Calgary townhouse - $1,000; Legal fees to acquire a new home - $5,000; Moving van - $2,200; Flight and five days accommodation in Toronto - $2,500; Shipping his car - $900. Which of the following is TRUE of the income tax consequences of the move for Chris?

A. Chris can claim all of the moving costs listed above, subject to the new work location income test

B. Chris cannot claim the $5,000 legal fees pertaining to the acquisition of his Toronto home

C. Eligible moving expenses that cannot be claimed for last year as a result of the new work location income test can be carried forward to next year

D.Chris cannot claim any of the costs listed above