Martin traveled 1,500 kms with his spouse, to start a new job in March of 2021. Martin earned $55,000 in 2021 from his new employer. He kept his receipts from his move in order to claim his moving expenses for 2021, which included $500 for gas and $300 for meals for the 3 days of travel. Martin's province of departure has a moving travel allowance of $0.55/km and the province of arrival has a moving travel allowance of $0.52/km. No reimbursement was received for the move. What is the maximum amount that Martin can claim for his gas and meals as a moving expense on his 2021 tax return? O a. $800 O b. $1,239 O c. $987 O d. $1,194