Jerry Mason lives with his spouse, Janice Sparks. Both Jerry and Janice are $66$ years of age and, in $2023,$ they each receive$8,250$ in OAS payments. As the result of many years with his employer, Jerry receives $$88,000$ from a registered pensionplan $($RPP$).$ Janice's only income is the OAS amounts she receives. Neither Jerry nor Janice have applied for CPP and theyhave no tax credits other than the BPA, the age credit, and pension income tax credit. Jerry has asked you to determinethe federal income tax savings that would result from electing pension income splitting for $2023$