Mr. Mick moved form Calgary Alb. to Markham On. to start a new job. He earned $66,500 from his Calgary job and $36,500 from his Markham job in the year of the move. Mr. Mick incurred the following costs of moving all of which can be substantiated by receipts.

Moving van to transport household effects $15,250

Traveling costs to move Mr. Mick and Family 8,450

Transfer tax Markham home& Legal fees &Legal fees- Calgary home 3,850

Real Estate Commission Calgary home 6,500

Mortgage interest ,property taxes, insurance premiums and

associated heat and power while reasonable effort to sell Calgary home 6,000

Loss on Sale of Calgary house 10,000

Hotel costs waiting for Markham home to be painted ($100/day for 30 days)3,000

House hunting trip (prior to Markham move) 2000

Which one of the following amounts represents the maximum amount that Mr.Mick can deduct as moving expenses on her personal income tax return for the year of the move?

a) $ 52,050

b) $ 39,200

c) $ 36,500

d) $ 42,450