Gary's RRSP contribution room is $14,500, and his wife Sukaina's RRSP contribution room is $7,200. If Gary's marginal tax rate is 24% and Sukaina's is 35%, how should they allocate RRSP contributions to maximize possible tax deductions in the current tax year? 

a. Sukaina should contribute $21,700 to her RRSP. 

b. Gary should contribute $7,200 to Sukaina's RRSP, and Sukaina should contribute $14,500 to Gary's RRSP. 

c. Sukaina should contribute $7,200 to her RRSP, and Gary should contribute $14,500 to his RRSP. 

d. Gary should make a spousal contribution of $21,700 to Sukaina's RRSP