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In the current year D withdrew $ 1 7 , 0 0 0 from his spousal RRSP and $ 8 , 0 0 0 from

In the current year D withdrew $17,000 from his spousal RRSP and $8,000 from his TFSA. His spouse had contributed $5,000 to the plan in each of the last six years but not in the current year. What amount is included in Ds income for tax purposes in the current year?

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