Kraemer had earned income for 2022 of $35,000. During the year ended December 31, 2022, he contributed $3,000 to a money purchase Registered Pension Plan sponsored by his employer. His employer made a matching contribution in the same time. At the end of 2022, he had $2,500 of unused deduction room. During 2023 he had earned income of $40,000. During the year ended December 31, 2023 he contributed $3,500 to his Registered Pension Plan and again, his employer made a matching contribution. On December 1, 2023 Kraemer contributed $4,000 to a Registered Retirement Savings Plan. Required: Calculate the amounts that Kraemer can deduct in his 2023 income tax return. Show your work.