Ms. C has a tax-free savings account (TFSA) balance of $64,000. She has no plans to make a contribution for the current year (2021). Prior to the current year, she has made the maximum allowable contribution every year since the plan's inception in 2009. She is planning to withdraw $24,000 from her TFSA later this year (2021) to make a down payment on a condominium. Assuming that she makes the planned withdrawal, what will be Ms. C's TFSA contribution limit next year (2022)? Assume the annual contribution amount in 2022 is the same as in 2021. $30,000 $36,000 $41,500 $47,500