Steven has an RRSP contribution limit of $$17,120$ in $2022.$ In February he contributes $$10,000$ and another $$10,000$ in April $(30$th$).$ How much tax liability will he be subject to as a result of this over$-$contribution? Assume Steven has never overcontributed before.

$$230\mathrm{.}40$

$$70\mathrm{.}40$

There would be no tax liability

$$88$