Alicia Arnold carries on a business as a sole proprietor with a December 31 fiscal period. During the 2022 fiscal period, accounting income was $183,000. Other 2022 information related to the business is as follows:

1. Amortization deducted in the determination of accounting income was $23,000. Her income tax advisor has calculated maximum CCA for this period of $31,000.

2. During the year, the business sold depreciable property for $34,500. The carrying value of the property for accounting purposes was $24,000, the capital cost was $30,000, and the UCC on January 1, 2022, was $18,000.

3. During the year, Alicia spent $14,000 on business meals and entertainment. This amount was fully deducted in the determination of accounting Income.

Other information related to Alicias income tax position for 2022 is as follows:

Interest on savings account $1,200

Taxable capital gains on personal property $18,000

Allowable capital loss on sale of shares $1,000

Spousal support paid $3,600

Royalties on cookbook that she authored $8,400

At the beginning of 2022, Alicia had unused RRSP deduction room of $6,500. She also had undeducted contributions of $4,500.

Required:

A. Calculate Alicias minimum 2022 net income before any RRSP is claimed. Ignore CPP contributions in your calculations

B). Calculation of maximum RRSP deduction and additional contribution required: Maximum RRSP Deduction Limit for 2022: