A client of yours is meeting with you in 2024 and provides you with the following information: after reaching the age of 18 in 2009 they opened a TFSA account and contributed $5,000, they have been a Canadian resident since they were born. After experiencing a return on their investments that was better than they expected, they decided to withdraw $4,000 in 2020 and again withdrew $4,000 in 2022. In early 2024 they received a substantial inheritance that would allow them to contribute the maximum amount allowable in 2024 to their TFSA. Based on the information provided how much will your client be eligible to contribute to a TFSA in 2024