Ms. Chiu moved from Toronto to Vancouver to start a new job. She earned $40,000 from her Toronto job and $50,000 from her Vancouver job in the year of the move. Ms. Chiu incurred the following costs of moving all of which can be substantiated by receipts: Moving van to transport household effects ........ $5,000 Travelling costs - self, spouse and two children 3,000 Legal fees - Purchase of Vancouver house ...... 900 Legal fees - Sale of Toronto house 1,100 Loss on sale of Toronto house ..... 25,000 Costs while waiting for Vancouver house - Hotel (20 2,000 days X $100) Meals (20 days X $45) ...... 900 House hunting trip (prior to Vancouver move)..... 800 Travelling costs consist of three meals a day for four persons over five full days, gas and other car costs, and hotel for five nights at $100 per night. The distance moved between Toronto and Vancouver was 4,430 kilometres. Which one of the following amounts represents the maximum amount that Ms. Chiu can deduct as moving expenses on her personal income tax return for the year of the move? Select one: A. $12,560 B. $15,672 C. $15,860 D. $16,172