Nancy has an individual RESP for her son, Matthew which was opened 8 years ago. Matthew, age 20 passed away in a motorcycle accident this year. Current RESP breakdown: Contribution: $20,000 Canada Education Savings Grant: $4,000 Canada Learning Bond: $1,000 Accumulated Income: $8,000 Assuming Nancy RRSP contribution room for current year is $18,000 and Matthew has never attended any post-secondary education before.

Calculate the amount Nancy would be able to transfer to her RRSP this year.