Over the years, Katrina, 43, has accumulated $400 000 in her RRSP but took a $90 000 withdrawal to build a new home. Calculate the amount of taxes Katrina must pay when she files her tax return if her marginal tax rate is 39 percent and she did not take advantage of the Home Buyers’ Plan (HBP). If she did take advantage of the HBP, how much must she pay back each year? What amount of income has she lost by withdrawing the funds for the HBP assuming she pays the minimum back to the RRSP and she can earn 7.5 percent, compounded monthly, in the RRSP?