On January $2,2024,$ the automobile Jonathan Blount was driving was in an accident. Jonathan's two sons, Dirk aged $15$ and Cole aged $13,$ were also in the automobile at the time of the crash. Cole suffered a broken leg, Dirk suffered a spinal cord injury, and Jonathan suffered injuries so severe that he died in the ambulance on the way to the hospital.

Jonathan was the manager of a Regina, Saskatchewan, family grocery store started by his grandfather. In his will, Jonathan named his wife, Maria, as his executor and left his total estate to her.

Maria Blount is $53$ years old. In addition to Dirk and Cole, she has two daughters, Elena aged $23$ and Trish aged $17.$ Elena is enrolled in the accounting program at Athabasca University in Alberta.

After Jonathan's death, Maria decided to move her family to Calgary, Alberta, for a number of reasons. The rehabilitation services she needed for Dirk were available in a Calgary hospital, the air travel connections for her promotional activities were better from Calgary, and Maria's parents lived near Calgary.

Maria listed her Regina home for sale in February $2024.$ She and Jonathan jointly purchased the house for $$105,000$ in $2004.$ They spent $$25,000$ in capital renovations over the years.

The house was sold for $$305,000.$ Real estate fees totaled $5\%$ of selling price and legal fees associated with the sale were $$1,250.$

On March $14,2024,$ Maria few to Calgary, business class, at a cost of $$1,800$ return to locate a new residence for her and her Family. During the four days that she was there, her food and lodging costs totaled $$1,220.$ After returning home on March $20,2024,$ she made an offer on a newly built property for $$1\mathrm{.}2$ million. The offer was accepted on March $20,2024,$ with a closing date of March $22,2024.$ Maria, her children, and her dogs left Regina on March $29,2024,$ in her SUV. They spent the night in Medicine Hat, Alberta, and arrived in Calgary on March $30,2024.$ The trip was $812$ kilometres. Assume the kilometre rate for all provinces is $$0\mathrm{.}55$ in $2024.$

Maria's bill for the Medicine Hat hotel totalled $$1,270$ for four identical rooms $($Dirk and Cole were willing to share a room$),$ dinner, and breakfast for her and her family.

Unfortunately, her new Calgary home was not ready for occupation until April $2,2024,$ and, as a consequence, Maria and her children stayed in a Calgary hotel from March $31$ up to and including April $2,2024.$ This time Dirk and Cole were unwilling to share a room, so the total lodging bill, Including Meals was $ $1,800.$ The cost for moving Maria's household

effects totaled $$2,340.$ The unplanned additional cost of leaving them in storage until her Calgary home was ready totaled $$150.$

The cost of shipping her sports car to Calgary was $$575.$ Her legal fees associated with purchasing the Calgary home were $$900.$

Business Information

Maria was the author of a popular series of romance novels that had many devoted followers impatiently waiting for the next book. For $2024,$ the details of her business were as follows:

Book royalties $($of which $$75,000$ were paid in February $2025$ the remainder

was paid in December $2024)$

$$287,000$

Assistant's fees $($Note $1)36,000$

Research purchases $($Note $2)$

$2,250$

Promotional travel expenses $($Note $3)$

$14,850$

Business cell phone charges

$600$

Purchase of new office furniture

$8,400$

Purchase of new desktop and laptop equipment $8,000$

Purchase of new iPad Pro $1,800$

Office supplies $,3,480$

Note $1$ The fees were paid to Elena at the rate of $$25$ an hour. She did the accounting for Maria's business. She also proofread the manuscripts and, due to her keen interest suggested corrections and revisions.

Note $2$ Maria had been approached to write a movie or mini$-$series based on her books. To prepare, she purchased access to TV series and movies that were similar to her books. She and Elena viewed all of her purchases and made many notes for a pilot episode for a new series. She gave them all away to be sold at the local high school's fundraising sale.

Note $3$ MMaria's publisher reimbursed her $100\%$ for her travel expenses. She was very popular at book fairs and book readings and her public appearances always resulted in a major increase in sales.

At Elena's insistence, Maria's very old computer's hard disk was wiped clean and recycled along with all of her old computer peripherals. Her only UCC balance as at January $1,2024,$ was $$150$ for class $50.$ The capital cost of the class $50$ property to be recycled totaled $$2,700.$

As she did her writing in Regina on the kitchen table and in bed, she did not claim any workspace in the home expenses prior to April $1,2024.$ Due to the increasing success and

scope of her work, Maria d