Question $21(10$ marks$)$

Haroid Strutter started a new business in $2024$ and was very surprised when the business earned $$165,000.$ He is hoping to reduce the tax payable as much as possible. He has asked for your assistance in calculating the maximum RRSP contribution he can make for $2024$ and to assist him in calculating any other deductions he might have. He supplies you with the following information regarding last year's tax return:

$\backslash$table$[[,$Prior Year's Information$],[$Net employment income,$$71,000],[$Net rental loss,$18,000],[$Eligible Dividends Received,$8,000],[$Taxable Capital Galns,$10,300],[$Allowable Capital Losses,$12,300],[$Subdivision E Deductions $($moving expenses$),3,000],[$Unused RRSP deduction foom end of prior year,$6,000],[$Pension adjustment $($employer and empioyee$),3,500]]$

In addition, Harold informs you that he contributed $$1,500$ to a spousal RRSP in August of $2024.$

Required:

A$.$ Calculate any carryovers avalable to Harold.

B$.$ Calculate Harold's maximum deductible RRSP contribution for his own RRSP for the year $2024.$ Show all your calculations.