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In the current year D withdrew $15,000 from his spousal RRSP and $10,000 from his TFSA. His wife had contributed $3,000 to the plan in

In the current year D withdrew $15,000 from his spousal RRSP and $10,000 from his TFSA. His wife had contributed $3,000 to the plan in each of the last six years but not in the current year. What amount is included in D's income for tax purposes in the current year?

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