Mary had total income of $140,000 in 2019 and earned income of $120,000 from 2018. At the end of 2018, she had unused RRSP contribution room of $15,000. Her pension adjustment from 2018 was $9,000. She anticipates a pension adjustment of $11,000 in 2019. Mary's calculate maximum RRSP deduction that Mary can make for the 2019 taxation year is:

(Round all numbers)

A.$31,200

B.$27,600

C.$25,600

D.$29,200