Question $420$ marks $(20$ minutes$)$For the last $10$ years, Judy has worked in her employers Sudbury office. The Sudbury office is located $400$ kilometres away from the companys head office in a Toronto. After her husbands death, Judy transferred to the companys head office and moved her family to Toronto. The move involved selling her Sudbury home and purchasing a new home in Toronto.The various moving$-$related expenses include the following:Real estate commissionsOld home$$11,620$Legal feesOld home$1,250$Loss on saleOld home$32,500$Unpaid municipal property tax from the previous yearOld home$625$Cleaning and minor repairsOld home$450$Legal feesNew home$1,460$Cost of moving household goods$3,460$While Judys employer did not provide a moving allowance, the company agreed to compensate her for her $$25,000$ loss on the sale of her old home.Judys net income for the year was $$95,000.$ $$35,000$ of this was earned before the move. Required: Determine Judys deductible moving expenses.