Boris just inherited \\( \\$ 200,000 \\) from his brother's estate. He is thinking of contributing to his Tax-Free Savings Account (TFSA). What is the maximum Boris can contribute in 2023 ? - We are April 24, 2023 - Boris is 72 years old - Boris retired in 2016 - Boris opened his TFSA account in 2009 where he contributed \\$5,000 at that time (the only contribution that he has made to date) - Boris withdrew \\( \\$ 8,000 \\) from his TFSA in May 2022 when his account market value was \\( \\$ 8,248 \\) - Boris no longer remembers how the TFSA works, but if he is eligible, he would like to use the money inherited from his brother's estate to make a lump sum contribution to his TFSA. He would also like to consider any carry-forward room that he may have. Tax-Free Savinas Account (TFSA): Annual Limits Select one: a. Nothing can be contributed to his TFSA as Boris is retired and therefore can no longer contribute under the TFSA rules b. \\( \\$ 83,000 \\) c. \\( \\$ 91,000 \\) d. \\( \\$ 88,000 \\) e. Nothing can be contributed to his TFSA as Boris is over age 71 and therefore can no longer contribute under the TFSA rules