stionQuestion $4$: $(10$ Marks$)$Employment IncomeSalaryRPP Contributions $($Note $1)$$$225,000$CPP Withheld$7,600$El Withheld$2,594$Other Information$858$Net Business Loss $($Note $2)$Spousal Support Paid$21,400$Interest Income$18,0002,500$Eligible Dividends Received $($actual amount$)10,300$Net Taxable Capital Gains$7,400$Royalty Income $($Note $3)6,200$Ms$.$ Suzanne Sharp wishes to make the maximum RRSP contribution available in $2023.$ As of January $1,2023,$ Suzanne had no unused deduction room and no undeducted contributions.The following information is available for the taxation year ending December $31,2022$:Note $1$ Suzanne's employer makes a matching contribution of $$7,600.$Note $2$ The business loss is from a part$-$time business that Suzanne runs out of her home.Note $3$ The royalty income is from a university text that her mother wrote prior to her death.Required:A$.$ Calculate Suzanne's Earned Income for RRSP purposes.B$.$ Calculate the maximum RRSP contribution that Suzanne can make without incurring a penalty for excess contributions.Show the details of all the required calculations.