please answer fast, will upvote!

14 Jackson retired at the end of last year, at which time he received a retiring allowance of $40,000. He had worked for his former employer since April 1985. His employer never offered a pension plan. How much of the retiring allowance was Jackson able to rollover into an RRSP? O a) $22,000 Ob) $24,000 c) $28,000 d) $32,000