16. Upon his retirement earlier this year, Salvatore received a $42,000 retiring allowance from the company for whom he had worked since 1980. He joined his company's registered pension plan two years after he was hired. If Salvatore accumulated $9,640 in RRSP contribution room for this year and he has an RRSP carryforward of $16,500 from previous years, what portion of his retiring allowance represents the MAXIMUM amount he can rollover into his RRSP? a) $ 9,640 b) $ 26,140 $ 35,000 d) $ 42,000