Question 4 - (15 marks) In 2021, Ralph is age 29 and has a TFSA account with his Credit Union and he also has a TFSA account with Big Bank. He has provided you with an overview of his transactions. Credit Union Big Bank Year Deposit Withdrawal Deposit Withdrawal 2010 $ 1,000 S 500 2013 S 500S 500 500 2014 $ 1,200 IS 1.000 2016 680) 200 500 2018 $ 2,100 S 200 2020 $ 5001 S 1,350 2021 $ 6,200 350 Required: a) What is his available contribution room for 2021? (10 marks) b) Identify 3 situations in which there may be tax payable within a TFSA