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When meeting with a client they relay the following information: In 2 0 2 3 , they took advantage of the the opportunity to upgrade

When meeting with a client they relay the following information:
In 2023,they took advantage of the the opportunity to upgrade their pension benefits, resulting in a past service event. Your client has always tried to make the maximum allowable RRSP contribution, and when they provided the funds to upgrade their pension, they didn't maximize their RRSP Contribution for that year, resulting in a $ 4,000 RRSP contribution carry forward. As it turns out they ended their employment with that company at the end of the same year. In anticipation of you calculating their new RRSP contribution room related to the tax year 2023 your client has gathered the following information.
Earned Income 2022: $60,000
2021: $65,000
PA 2023: 6,915(anticipated)
2022 : 7,500
2021: 7,400
PSPA 2023: $3,500
2021: $0
2020: $0
PAR 2023: 6,000
2022: 0
2021: 0
Using the above information calculate your client's RRSP contribution room for the tax year 2023

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