At the end of 2018, Fred had Unused RRSP Deduction Room of $15,000. In addition, he had undeducted contributions of $6,500. For the year ending December 31, 2018, Fred had the following amounts of income and deductions under the various subdivisions of Division B of the Income Tax Act: Net employment income $66,000 Eligible dividends received 7,800 Gross up [(38%)($7,800)] 2,964 Subdivision e deductions (child care costs) ( 2,500) Taxable capital gains 5,400 Allowable capital losses ( 8,200) Net rental loss ( 19,000) Net business income 220,000 Required: Calculate the following: (Show Calculations) the maximum RRSP contribution that Fred can make for 2019 without incurring a penalty Freds maximum RRSP deduction for 2019, assuming that he makes the maximum contribution that you have calculated and that he is not a member of a Registered Pension Plan or a Deferred Profit Sharing Plan.