In 2021, Ralph is age 29 and has a TFSA account with his Credit Union and he also has a TFSA account with Big Bank. He has provided you with an overview of his transactions.

	Credit Union		Big Bank
Year	Deposit	Withdrawal	Deposit	Withdrawal
2010	$ 1,000		$ 500
2013	$ 500	$ 500	$ 500
2014	$ 1,200			$ 1,000
2016	$ 680	$ 200	$ 500
2018	$ 2,100		$ 200
2020	$ 500		$ 1,350
2021	$ 6,200			$ 350

Required:

a) What is his available contribution room for 2021?

b) Identify 3 situations in which there may be tax payable within a TFSA.