During $2017,$ Mr$.$ B makes a $$5500$ contribution to a new RRSP in which he is the

registrant. His wife, Mrs$.$ B$,$ also makes a $$5500$ contribution to his RRSP in $2017.$

In $2018,$ Mr$.$ B makes a $$26000$ contribution to his own RRSP$.$ Mrs$.$ B makes a $$7200$

contribution to his RRSP$,$ as well.

In $2019,$ Mr$.$ B withdraws $$26200$ from his RRSP$.$ How much of this withdrawal will

be included as income in Mr$.$ B$\text{'}$s return?

Round to the nearest dollar. Do NOT write commas, dollar signs, or decimals in your

response.

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