During the year ending December 31, 2018, Wilma Collins has employment income before the deduction of any RPP contributions of $40,000, a net rental loss of $16,000, dividends from taxable Canadian corporations with a total grossed up amount of $6,000, and income from royalties of $7,000.The royalties were on a book written by Ms. Collins in her undergraduate years at university.She has no Unused RRSP Deduction Room from previous years.

She is not a member of a Registered Pension Plan or a Deferred Profit Sharing Plan during 2018.Her maximum deductible 2019 Registered Retirement Savings Plan contribution is:

A.$5,400

B.$5,580

C.$6,660

D.$9,540