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Hannah was the annuitant of a spousal RRSP to which her common-law partner Bill made the following contributions: $4,000 on January 15, 2019 $5,000 on

Hannah was the annuitant of a spousal RRSP to which her common-law partner Bill made the following contributions: $4,000 on January 15, 2019 $5,000 on January 15, 2018

If Hannah converts the spousal RRSP to an RRIF in the fall of 2019, and makes only the minimum withdrawal in 2020, what is the 2020 income tax consequence?

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