Natalie Stefou moved from Halifax, NS to Brampton, ON on New Year's Day 2021 to begin a new job as a researcher at Leclerc Industries Ltd. (LIL), a public company, on January 4. LIL provided her with a $20,000 moving allowance (which just covered her eligible moving expenses of $19,800) and reimbursed the loss she incurred on selling her house in Halifax of $40,000. LIL paid for the following education-related items for Natalie: New staff onboarding training for one week in Niagara Falls ($1,500) Emotional intelligence in the workplace ($500) A lifelong-learning course of Natalie's choosing (she selected Mediterranean cooking - $125) LIL operates out of a downtown office and pays for a parking permit for upper-level employees in a nearby lot ($50/month). Natalie does not have a specific spot assigned to her in the lot, but her work-provided permit guarantees her a spot in the lot somewhere. Natalie is expected to be in the office at least three days per week, but is permitted to work from home the other two days. Her home office, which she also uses as a yoga room, is 150 square feet of her 2000 square foot home. She incurred the following expenses: Heating Hydro $2,000 1,800 Water 670 House insurance 500 Repairs and maintenance (new roof) Cleaning services 15,000 2,600