Today's date is December 1, 2022. Your client is Bill Smith. Bill was born on January 30, 1995. He opened his TFSA in March 2013 at TD Bank and contributed $5,000 at that time. No withdrawals from this account in 2013. In March 2014, Bill contributed $3,500. In September 2014 Bill withdrew $1,500 to pay for his vacation. In December 2014 Bill withdrew another $1,000 for holiday presents. In June 2015, Bill contributed $3,000. No withdrawals in 2015. In February 2016, Bill withdrew $2,000 and made no contributions that year. In 2017, Bill made no contributions or withdrawals to his TD Bank TFSA. However, Bill opened up a second TFSA at the Bank of Montreal (BMO)