While examining the books and records in the general and administrative expense account of MBA Corporation, you come 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, 2019:

Registered Pension Plan 2019 Employment compensation 2019

President $15,000 $180,000

Vice President $14,000 $ 95,000

The pension plan is a defined contribution (money-purchase) plan. The contributions shown above were matched by equal contributions made by the employees. Reconciling accounting income to Division B income, you discover that the following portion of RPP contribution should be disallowed from being expensed by the MBA Corporation for tax purposes for the year ended December 31, 2019.