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 $7.000, sales commission on sale of Edmonton home $25.000. utility and property tax costs of Edmonton home subsequent to moving but prior to sale $6.200, land transter tax to purchase new home in Calgary $6.000, and legal fee to sell Edmonton home $3,000. Fs salary in the current year was $130.000 of which $38,000 was eamed while living in Calgary. What is the maximum amount that can be deducted from F's income for tax purposes in the current year