Jim made a $8,000 RRSP contribution this year, and his marginal tax rate is 32%. Next year, Jim expects to get a raise. His marginal tax rate will increase to 44%. The Income Tax Act (ITA) allows him to deduct his RRSP contribution this year or to carry the deduction forward to future years. When should Jim claim the deduction to optimize the tax benefits? He should claim the deduction next year. He should split the deduction between his tax returns for this year and next year. He should claim the deduction this year. It does not matter