In the current year F moved from Edmonton to Calgary to work at his employer's head office. He incurred the following expenses related to the move: moving company to pack and move belongings $8.000, sales commission on sale of Edmonton home $18,000 utility and property tax costs of Edmonton home subsequent to moving but prior to sale $6100, land transfer tax to purchase new home in Calgary $7,000, and legal fee to sell Edmonton home $2.000. F's salary in the current year was $120,000 of which $31,000 was carned while living in Calgary What is the maximum amount that can be deducted from F's income for tax purposes in the current year