At the end of 2018, Fred had Unused RRSP Deduction Room of $15,000. In addition, he had
un-deducted 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
Fred’s 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.