K Ms. Marilyn Wiggins has worked in the Montreal office of Falmouth Foods Importers for over 20 years. In 2022, her monthly salary is $15,100. She is finding Montreal winters increasingly less attractive and has asked to be transferred to her employer's Vancouver office. As she is a highly valuable employee, the company agrees to this move. Requirement Determine the amount of Marilyn's maximum 2022 deduction for moving expenses and indicate the amount of any carry forward that is available at the end of the year. If any amount is excluded, explain why Print Done Trip costs In September of 2022, Marilyn fies to Vancouver to locate a new residence. While she is there, she is unable to locate a property at a price she can afford. After her return to Montreal, she searches online and finally manages to lease a suitable condominium for $2,650 a month. The lease is for 12 months, beginning December 1, 2022. The costs associated with this house hunting trip are as follows Air Fare-Return. Rental Car Costs (6 days) Hotel (6 Nights at $5105) Food (6 Days-Total) S 1,115 346 1,170 470 Employer assistance To assist her with the move, the Vancouver office will do the following They will provide hor with a $21,000 allowance to cover her general moving expenses. They will compensate her, in full, for any loss on the sale of her Montreal residence. The loss will be determined without consideration of any selling costs. They will provide a one-time payment of $10,400 to assist her in dealing with the higher housing costs in Vancouver. Marilyn begins working in Vancouver on December 1, 2022. She will claim the maximum moving expense deduction for 2022 Sale of Residence At the beginning of September 2022, Marilyn lists her Montreal residence for sale. She had paid $627,000 for the residence several years ago but was only able to sell it for $555,000. Costs associated with this sale are as follows. Real Estate Commissions Legal Fees $ 27,750 880 1,550 Cost of cleaning and minor repairs prior to the sale 3,900 Unpaid property taxes to the date of the sale - Move information While Marilyn will continue to work in Montreal until November 15, the closing date on the sale of the Montreal house is October 20, 2022. Because of this, all of her furnishings must be put into storage until they are shipped on November 20, 2022. The storage costs are $2,180. In addition, the moving company charges $10,140 for the costs of the move, including packing in Montreal and unpacking at the condominium in Vancouver. During the period October 20, 2022, up to and including November 15, 2022, Marilyn stays in a hotel in Montreal. On November 15, 2022, she departs for Vancouver. She drives her own vehicle, arriving in Vancouver on November 24, 2022. She puts 4,556 kilometres on her vehicle in making the trip. As the condominium unit is not available until December 1, 2022, she spends seven nights in a Vancouver hotel. Her expenses for the period October 20, 2022, up to and including December 1, 2022, are as follows. Hotel in Montreal (26 Nights at $$365) $ 9,490 Food in Montreal (26 Days-Total) 2,070 Gas for the trip 690 Lodging for 9 Nights during the drive to Vancouver 1,625 Food during the drive to Vancouver (9 Days-Total) Lodging in Vancouver (7 Nights at $$326) 815 2,282 Food in Vancouver (7 Days-Total) 1,340 Marilyn will use the simplified method of determining vehicle and food costs in calculating her moving expenses as she is not interested in keeping detailed receipts. Assume that the relevant mileage rate for vehicle expenses is $0.55 for Quebec and $0.52 for British Columbia, and the flat rate for meals is $69 per day. Print Done