Jan Harding accepted an employment transfer from British Columbia to Ontario in 2022. She will begin her new employment on December 1,2022 . Her annual salary will be $102,000 or $8,500 monthly. Upon arriving, Jan spent 25 days staying in a hotel due to an unfortunate delay in moving into her new residence. Jan incurred expenses related to the move of $9,000. Included in this total was $1,125 for meals and $2,125 for hotel stays while waiting for her new residence to be ready. How much can she claim as moving expenses for 2022 ? $12,952. $12,102. $13,402. $8.500. John Bartel owns land with an ACB of $250,000 and a FMV of $350,000. He sells the land to his son for $250,000. Which of the following statements is correct? John will have a taxable capital gain of $35,000 and the ACB to his son will be $350,000. John will have a taxable capital gain of $70,000 and the ACB to his son will be $250,000. John will have a taxable capital gain of $50,000 and the ACB to his son will be $250,000. John will have a taxable capital gain of $70,000 and the ACB to his son will be $350,000