Violet is disabled, age $68$ and has net income in the amount of $$12,000$ which includes: OAS Pension $$7,700$ and Income from her former employer's Registered Pension Plan $4,300.$ Dr Gilbert Frye, her spouse, reports $$400,000$ in net business income.

What is the total tax credit base that can be transferred from Violet to Gilbert in $2023?$

A$)$ $$34,824$

B$)$ $$8,396$

C$)$ $$17,824$

D$)$ $$19,824$

E$)$ some other number