Rick and Barb were married in 2010. Since the beginning of their marriage, Rick has been contributing his remaining RRSP room into Barb's Spousal RRSP. The contributions are as follows: 2013: $2,500 2014: $4,945 2015: $5,950 2016: $5,680 2017: $6,946 2018: $5,230 2019: $6,590 2020: $5,130 2021: $5,525 2022: $4492 2023: $4501 In 2024, Barb withdrew $39478 from her Spousal RRSP. What is included in Barb's income due to Attribution Rules? Round to the nearest decimal