In the current year F moved from Edmonton to Calgary to work at his employer$$s head office. He incurred the following expenses related to the move: moving company to pack and move belongings $$9,000,$ sales commission on sale of Edmonton home $$20,000,$ utility and property tax costs of Edmonton home subsequent to moving but prior to sale $$6,000,$ land transfer tax to purchase new home in Calgary $$8,000,$ and legal fee to sell Edmonton home $$1,000.$ F$$s salary in the current year was $$110,000$ of which $$36,000$ was earned while living in Calgary. What is the maximum amount that can be deducted from F$$s income for tax purposes in the current year?