$56$

For several years, Helga contributed $$10,000$ to her husband, Dirk's, spousal RRSP$.$ The last contribution made to the plan by Helga was two years ago in August. Earlier this month, Dirk transferred the assets in his spousal RRSP into a spousa! RRIF. Assume as of January $1^{st}$ of next year the fair market value of the spousal RRIF will be $$330,000,$ Dirk will be $71$ years of age and Helga will be $64$ years of age. If the minimum annual RRIF withdrawal on which the RIF was based is $7\mathrm{.}38\%,$ What is the MAXIMUM amount that can be withdrawn from Dirk's spousal RRIF next year such that Helga does not incur a tax liability?

a$)$ $$0-$all amounts withdrawn from Dirk's spousal RRIF next year will be attributable to Helga.

b$)$ $$12,705$

c$)$ $$24,354$

d$)$ $$330,000$