Leanne turned 71 on November 1, 2022, and converted her Registered Retirement Savings Plan (RRSP) to a Registered Retirement Income Fund (RRIF) before December 31, 2022. The Fair Market Value (FMV) of her RRIF on January 1, 2023, was $589,100. Leanne knows that her spouse's age is important in the RRIF calculation; Harry will turn 67 on January 15, 2023. The Fair Market Value (FMV) of Harry's Registered Retirement Savings Plan (RRSP) on January 1, 2023, is $469,320. What is the minimum amount Leanne must withdraw from her RRIF amount in 2023, taking advantage of Harry's age?

Age	RRIF Factors
65	4.00%
66	4.17%
67	4.35%
68	4.55%
69	4.76%
70	5.00%
71	5.28%
72	5.40%
73	5.53%
74	5.67%

Select one:

a.

$24,565

b.

$31,104

c.

$25,626

d.

$20,415

e.

$31,811