Mr$.$ Bond works with MI$-5$ Ltd$.$ On December $31,2022$ Mr$.$ Bond expected his $2022$ income for tax purposes to be as follows:

Employment Income $$54,000$

Employee stock option benefits $$8,000$

Income from carrying on a business $$21,000$

Taxable Capital gains $$5,000$

Losses from rental of apartment $(5,800)$

Royalty income from books written by Mr$.$ Bond $10,200$

Interest income $18,000$

Total income $$110,400$

Additional Information

$1.$ Bond$$s $2022$ employment income is net of an RPP contribution of $$7,300.$ His pension adjustment from $2022$ was $$13,000.$ He anticipates a pension adjustment of $$15,000$ in $2023.$ Mr$.$ Bond has always in the past contributed less than was required for RRSP$.$

$2.$ Bond paid alimony payment of $$12,000$ during $2022$ to the former Mrs$.$ Bond.

$3.$ At the end of $2022$ Mr$.$ Bond has unused RRSP deduction room from prior years of $$8,900.$

Mr$.$ Bond has asked you to do the following:

A$.$ Determine the maximum RRSP deduction that Mr$.$ Bond can make for the $2023$ taxation year. Remember to show all your work to get full marks.

B$.$ What additional planning step would you advise him to take in connection with his RRSP in $2023?$