Two months after she retired, Rose Robertson received a retiring allowance for her long service to the employer in the amount of $$45,000.$ The employer had initially offered her a retiring allowance of $$25,000,$ but Rose thought the amount was unreasonable based on her long years of hard work. She hired a lawyer, who was able to get the employer to increase the retiring allowance. Rose was very happy to settle for the $$45,000$ retirement allowance.

Rose incurred legal fees of $$2,500,$ which are eligible for the deduction pursuant to ITA $60($o$\mathrm{.}1).$ Further, based on Rose$$s years of service prior to $1996,$ as per ITA $60($j$\mathrm{.}1),$ Rose is eligible to transfer a maximum of $$52,000$ to her RRSP$.$ Based on the tax planning opportunities related to retiring allowances, how much of the retiring allowance should Rose transfer to her RRSP$?$

$$42,500$

$$52,000$

$$45,000$

$$49,500$