Sunni turned 21 years old on November 1, 2022. As she had never contributed to her Tax-Free Savings Account (TFSA) prior, she invested a lump-sum of $24,000 in her newly opened TFSA on January 1, 2022, using funds from her company bonus. As of November 1, 2022, the funds had a market value of $30,000. She withdrew $30,000 on November 2, 2022, to buy a used car. Sunni however found a car for $24,000 and decided to put the $6,000 difference back into her TFSA. She does not want to incur any penalties in her TFSA and has come to you for advice. See Table C. Which statement is incorrect?

Sunni is not able to re-contribute $6,000 in her TFSA in 2022.

Sunni is able to contribute $12,500 on January 1, 2023.

Sunni is able to contribute $6,000 in her TFSA in 2022.

Sunni is able to contribute $6,000 on January 1, 2023.

Sunni is able to contribute $6,500 on January 1, 2023.