Lana Rose is a florist working as an employee in a small flower shop in Calgary, Alberta. In August of the current year, Lana moved to Victoria, BC, with his two children, to start his own flower shop business. His bookkeeper has correctly calculated the net business income for his unincorporated business from August to December as $12,550.

Lana is divorced and has sole custody of his two kids, aged 6 and 12. According to the divorce agreement, Lana is entitled to receive $200 per month in spousal support and $350 in child support. During the current year, Lana received the total support payments of $6,600.

A copy of Lanas T4 slip from his employment in Calgary from January to July of the current year shows a gross salary of $62,000. From this amount, the employer withheld the following amounts:

Income taxes: $15,300

CPP: $2,898

EI: $856

Lana chose Victoria as his location for his flower shop to be close to his ageing parents, who will look after his kids in the evenings and weekends while he is busy starting his new business. Lana paid his parents a total of $3,000 in compensation this year for looking after his two children. Lanas parents have included this as income on their tax return. Besides paying his parents for looking after his children in the evenings and weekends, Lana also paid for after-school care. He paid a total of $7,500 for both of his children to stay in after-school care from 3:30 p.m. to 5:30 p.m. each school day (in Victoria, BC)

In late July, Lana flew to Victoria to find a new home. It took Lana three days to locate a suitable house and sign the purchase agreement, after which Lana immediately returned to Calgary. His expenses for this trip were as follows:

Airfare $675

Car rental 210

Hotel (3 days at $90) 270

Food (3 days at $30) 90

On his return to Calgary, he was informed that his old house had sold. His lawyer provided him with the following information:

Commission paid for the sale of his old home $9,000

Legal fees paid relating to the sale of the home 1,500

Property taxes paid up to the date of sale 1,200

Legal fees paid for the purchase of new home 1,750

Land transfer tax on the purchase of new home 1,100

On August 20^th, Lana and his children left Calgary with all of their furniture and personal belongings. They drove the 1,100 kilometres to Victoria in three days in the family minivan. Their expenses for the three days of travel are as follows:

Gasoline $415

Hotel (3 days at $100) 300

Food (3 days at $60) 180

Ferry to Vancouver Island 150

Moving company invoice 4,500

Required:

Calculate the amount of moving expenses and childcare expenses that Lana can deduct for the current year.