1. It is July 1, 2020 and Brittany has been working for the last 3.5 years since she graduated from Concordia's JMSB on December 31, 2016. She is a resident of Quebec and is looking to make her first Registered Retirement Savings Plan (RRSP's) contribution (including a catch-up for past years). Calculate the maximum contribution that she can claim as a deduction on her 2020 personal income tax return. (see Table D)

Brittany's annual gross salary:

2017: $75,000

2018: $85,000

2019: $96,000

2020: $110,000

1. $17,280
2. $19,800
3. $65,880
4. $56,800
5. $46,080