In the current year, Melissa Martinez moved from Toronto to Vancouver to start a new business. In the current fiscal year, the business generated income in excess of $88,000. Ms. Martinez incurred the following costs of moving: - Transport of household effects: $9,500 - Travel - self, spouse, and three children: $3,400 - Legal fees - condo purchase in Vancouver: $2,100 - Cancellation costs - lease in Toronto: $1,400 - Temporary accommodation while waiting for new house at $45 per day for 30 days: $1,350 - House-hunting trip (prior to move): $900 Which one of the following amounts represents the maximum amount that Ms. Martinez may deduct for moving expenses on her personal income tax return? Choose the correct answer. A. $17,600 B. $14,975 C. $16,400 D. $18,650