While examining the books and records in the general and administrative expense account of X Ltd., you came across the following contribution to the registered pension plan made by the Company on behalf of two key employees for the year ended December 31^st.2021:-

Registered Pension..Employment

Plan compensation,2021

President..$15,000.$180,000

Vice President.$14,000..$ 95,000

The pension plan is a defined contribution(money purchase)plan. The contribution shown were matched by equal contribution made by the employees. Reconciling accounting income to to Division B income, you discover that the following portion of RPP contribution should be disallowed from being expensed by the X Ltd for tax purposes for the year ended December 31^st.2021:-

a. $NIL

b. $13070

c. $10,000

d. $11,690