On March 1 Year 1, Barry and his wife moved over 200 km in order for Barry to take a new job where he earned $75,000. They incurred the following costs in their move: Travel costs including gas on the drive from their old home to their new city $200 Transportation and storage of household effects $7,000 Selling costs of the old residence (legal and commission) $7,500 Legal fees associated with the purchase of a new home $2,000 Land transfer taxes associated with the purchase of the new home $2,500 Cost of painting and decorating new home $8,000 Cost of staying in a hotel near the new residence as they arrived in the new city 20 days before the new residence was available to them $4,000 ($200 per day) What is the deduction available for Barry with respect to his moving expenses in Year 1? A $24,270 B $22,270 C $22,200 D $25,960