Stan Aiken changed employers during 2016 and, as a result of the change, moved 150 kilometers, from Windsor to London. His new employer was located in London and reimbursed 50 percent of Stan's eligible moving expenses. On his 2016 personal tax return, Stan can:

		claim 0 percent of his moving expenses.
		claim 50 percent of his moving expenses against his income from employment.
		claim 50 percent of his moving expenses against his income from his new employer.
		claim 100 percent of his moving expenses against his income from employment.