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In 2 0 2 2 Louis had the following income and deductions: Salary $ 8 0 , 0 0 0 , employment benefits $ 1

In 2022 Louis had the following income and deductions: Salary $80,000, employment benefits $15,000, dividend income $2,000, net rental income $4,000, child-care deduction $6,000 and a business loss of $13,000. What is Louis' earned income for RRSP purposes in 2023.
A) $80,000
B) $95,000
C) $86,000
D) $82,000
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