Don, age $50,$ has an RRSP contribution limit of $$0.$ His wife Sandra, age $49,$ has an RRSP contribution limit of $$5,000.$ In addition to her own individual RRSP$,$ Sandra also has a spousal RRSP with Don as contributor.How can Don make an RRSP contribution without incurring a penalty?A$)$ Don can contribute $$5,000$ to Sandra's spousal RRSP$.$B$)$ Don can make a $$2,000$ excess contribution to his own RRSP$.$C$)$ Don can open a new RRSP and contribute $$5,000.$D$)$ Don cannot make a contribution without incurring a penalty.