Question $4$

For the last $10$ years, Judy has worked in her employer's Sudbury office. The Sudbury office is located $400$ kilometres away from the company's

head office in a Toronto. After her husband's death, Judy transferred to the company's head office and moved her family to Toronto. The move

involved selling her Sudbury home and purchasing a new home in Toronto.

While Judy's 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.

Judy's net income for the year was $$95,000.$$$75,000$ of this was earned before the move. Required: Determine Judy's deductible moving

expenses.