Ms. C has a tax-free savings account (TFSA) balance of $64,000. She has no plans to make a contribution in 2023. 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 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?