Fred contributed $12,000 to his RRSP in November, 20X7 and $10,000 to a spousal RRSP in February

Question:

Fred contributed $12,000 to his RRSP in November, 20X7 and $10,000 to a spousal RRSP in February of 20X8. Fred had earned income of $80,000 in 20X6 and $100,000 in 20X7. Fred’s notice of assessment showed unused RRSP deduction room at the end of 20X6 of $5,000. His T4 for 20X6 showed a pension adjustment (PA) of $3,000.
Determine Fred’s maximum RRSP deduction for 20X7. Income tax reference: ITA 60(i), 146(1), (5), (5.1).