Juan Genovese withdrew $15,000 from his Spousal Registered Retirement Income Fund (S-RRIF) when the minimum withdrawal was $9,000. The withdrawal amount had not yet been in the S-RRIF for 2 full years the last contribution was the year before his withdrawal. Which of the following statements is true?

		Juan's wife, Sofi, will pay tax on $15,000
		Juan will pay tax on $6,000
		Juan will receive $12,500
		Juan will receive $14,300