For several years, Helga contributed $10,000 to her husband, Dirk's, spousal RRSP. The last contributio made to the plan by Helga was two years ago in August. Earlier this month, Dirk transferred the assets his spousal RRSP into a spousal RIF. Assume as of January 1St of next year the fair market value of the spousal RRIF will be $330,000, Dirk will be 71 years of age and Helga will be 54 years of age. If the minimum annual RRIF withdrawal on which the RIF was based is 7.38%, What is the MAXIMUM amoun that can be withdrawn from Dirk's spousal RRIF next year such that Helga does not incur a tax liability