Question 2

• On September 1^st, 2018, Mr. Payton moves from Sudbury to Ottawa (Ottawa is 484 kilometers from Sudbury) for a new job.
• He lived in a rented apartment in Sudbury and purchased a house in Ottawa.
• Legal fees and other costs associated with the acquisition of this house totaled $4,500.
• The total cost of the actual move, including the costs of moving his personal possessions, was $16,500.
• In addition, he spent $750 on a house hunting trip to Ottawa, but he did not decide on a house until his return to Sudbury.
• He also incurred a $2,000 penalty for breaking his lease in Sudbury.
• During the year, his salary totaled $60,000, of which $45,000 was earned in Sudbury and the remaining $15,000 was earned in Ottawa.
• His new employer is prepared to pay up to $8,000 towards the cost of the move.

Required: Determine Mr. Paytons maximum moving expense deduction for 2018, as well as any carry forward available.