On December 12, 2020, at the request of his employer, Mr. Sol Gudman moves from Moncton to Montreal. He has always lived in a rented apartment and will continue to do so in Montreal. The total cost of the actual move, including the costs of moving his personal possessions, was $8,131. In addition he spent $1,357 on a visit to Montreal to find suitable accommodation. He also had to pay $1,563 as a penalty to cancel the lease on his Moncton apartment. During 2020, his salary was $64,000 of which $1,549 was earned from his new work location in Montreal. His employer will reimburse him $5,780 for his moving costs in 2020.

Mr. Gudman claims the maximum amount as a moving expense when calculating his net income for tax purposes in 2020. What amount of his moving expenses will he have available to carry forward?