On December $1,2020,$ Mary Jo Bush, on the advice of her hairdresser, deposited her

inheritance of $$54,000$ in her RRSP$.$ She had made no RRSP contributions prior to this. Because

she had very little income in $2020,$ she did not deduct any portion of her RRSP contribution

in that year.

She has provided you with the following information:

$$ Her Unused RRSP Deduction Room is $$10,000$ at the end of $2020.$

$$ She made an additional RRSP contribution of $$5,000$ on February $1,2021.$

$$ Mary Jo withdraws $$35,000$ from the RRSP on December $1,2021.$

$$ In $2021,$ the annual increase in Mary Jo$$s RRSP Deduction Limit is $$9,000(18\%$ of her $2020$

Earned Income of $$50,000).$

Required: Determine the ITA $204\mathrm{.}1$ penalty $($excess RRSP contributions$),$ if any, that would

be assessed to Mary Jo for the $2021$ taxation year.