For the past three years, Gurpreet has been contributing $10,000 to a spousal RRSP, which his wife Divya, as the annuitant. Last year, Divya retired and transferred her spousal RRSP to a spousal RRIF and elected to make the minimum withdrawals based on her own age. At the beginning of this year, Divya was 65 years old and the RRIF value was $222,500. This year, Divya withdrew $20,000 from her spousal RRIF. How much would Divya be required to include in her income for tax purposes?