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As of December 1 5 , 2 0 2 0 , Sahir, a 4 5 - year - old Canadian resident, has a tax -

As of December 15,2020, Sahir, a 45-year-old Canadian resident, has a tax-free savings account with a fair market value of $60,000. Sahirs unused TFSA contribution room at the end of last year was $12,000, and he has not made any current year contributions. In September of last year, he withdrew $4,000 from the TFSA. Assume that his contribution limit is $6,000 this year. How much can Sahir contribute to his TFSA this year?
a.
$14,000.
b.
$22,000.
c.
$16,000.
d.
$18,000.

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