In Year 1, Gael Villeneuve was transferred by COOL Co. to run a small branch of the company. Gael moved 2874 kilometers from Big-city to Small-town to take on the new position. Gael began the new job on October 1st. The new position pays $5,100 per month which is an increase from $4,500 at the former position. Gael has provided you with the following information pertaining to the moving costs: Legal fees on purchase of new home $3,000 Payment to a national moving company for the cost of the move $16,000 Payment to the moving company for container storage until Gael was able to take possession of the new home $1,000 Commission fees on sale of Big-city home $10,000 21 days accommodations at a hotel in Small-town $2,100 Meals for Gael, Gaels spouse, and their child, on the two-day trip from Big-City to Small-town. $200 Gas receipts for the two-day trip. (For this case, CRA vehicle rates are 55 cents/km for the province of origin and 45 cents/km for the province of destination.) $450 Gael received a reimbursement of $15,000 from COOL Co. to assist with the moving expenses. Required: A. Calculate the maximum amount of moving expenses that Gael can deduct on the Year 1 tax return. (Round your intermediate calculations to the nearest whole dollar.) B. Will the moving expenses have any effect on Gael's Year 2 tax return