Walter Spinks financial information for the 2021 is below. Spink received a salary in 2021 of $80,000. His employer contributed $3,000 to a registered pension plan on Spinks behalf. Spink also contributed $3,000 to the plan. Spink is required to use his own automobile for employment purposes and, in 2021, incurred allowable costs for tax purposes of $3,600. On January 2, 2021, Spink sold a residential rental property to his wife for $150,000 (land $20,000, building $130,000). Payment consisted of a noninterest-bearing demand loan of $150,000. The original cost of the property was $100,000 (land $10,000, building $90,000), and at the end of 2020, the undepreciated capital cost of the building was $72,000. In 2021, the rental property incurred a net loss of $4,000 before capital cost allowance. On June 1, 2021, Spink gifted cash of $30,000 to his 19-year-old son, who attends university. The son invested the funds in Canadian Bonds and, in 2021, earned interest income of $1,200, which he used to support his education. At the same time, Spink gifted shares of a ABC Corp. a public corporation to his 17-year-old daughter. The shares, which originally cost $10,000, were valued at $12,000 at the time of the gift. During the year, the daughter received a dividend of $600 and then sold ABC Corp. shares for $15,000. In his spare time, Spink operates a small consulting business. He earned $6,000 in 2021. During the year, Spink received interest income of $5,000 and dividends from X Corp public corporations of $1,000. In 2021, Spink contributed $4,000 to his registered retirement savings plan, which was the maximum allowed for the year. At the same time, he withdrew $5000 from his tax-free savings account (TFSA). Required: Determine Spinks net income for tax purposes for the 2021 taxation year. What is the maximum allowable RRSP contribution that Spink can make in 2022? Assume PA is $6,000.