Jesse Jones has asked you to calculate his RRSP deduction for the current year pursuant to ITA $60($i$).$ Assume that the federal government's annual RRSP limit for the current year is over $$26,000.$

Jesse provides you with the following information:

Unused RRSP deduction room at the end of the prior year $=$$$7,000$

Prior year earned income $=$$$80,000$

Current year earned income $=$$$90,000$

RRSP contribution made to his self$-$administered RRSP plan during the current year $=$$$12,000$

RRSP contribution made to a spousal plan $($TD Bank$)$ on February $1$ of the following year $=$$$6,000$

RRSP contribution made to his own plan $($TD Bank$)$ on April $1$ of the following year $=$$$6,000$

What is Jesse's maximum RRSP deduction for the current year pursuant to ITA $60($i$)?$

$$18,000$

$$21,400$

$$26,000$

$$80,000$