sredirectURL=https%3A%2F%2Fplus.pearson.com%2Fhome&iesCode=APssdXnc9Y sity course 4. She paid spousal support during 2021 of $18,000. Required: A. For the 2021 taxation year, calculate Valerie's minimum net income before any RRSP deduc- tion. Ignore CPP contributions in your calculations. B. Calculate the maximum RRSP deduction that can be made by Valerie for 2021. In making this calculation, assume that Valerie's 2020 earned income is equal to her 2021 earned income. Determine the amount of any additional contributions that she would have to make in order to maximize her RRSP deduction. AP 10-7 (Net Income and RRSP Contributions) Alicia Arnold carries on a business as a sole proprietor with a December 31 fiscal year end. Dur- ing the year ending December 31, 2021, accounting income was $183,000. Other 2021 informa- tion related to the business is as follows: 1. Amortization deducted in the determination of accounting income was $23,000. Her income tax advisor has calculated maximum CCA for this period of $31,000. 2. During the year, the business sold depreciable property for $34,500. The carrying value of the property for accounting purposes was $24,000, the capital cost was $30,000, and the UCC on January 1, 2021, was $18,000. During the year, Alicia spent $14,000 on business meals and entertainment. This amount was fully deducted in the determination of accounting Income. Other information related to Alicia's income tax position is as follows: I Interest on savings account $ 1,200 Taxable capital gains on personal property 18,000 Allowable capital loss on sale of shares 1,000 Spousal support paid 3,600 Royalties on cookbook that she authored 8,400 At the beginning of 2021, Alicia had unused RRSP deduction room of $6,500. She also had undeducted contributions of $4,500.X P Pearson+ X + ale=&redirectURL=https%3A%2F%2Fplus.pearson.com%2Fhome&iesCode=APssdXnc9Y Retirement Savings and Other Special Income Arrangements 593 Assignment Problems Required: A. For the 2021 taxation year, calculate Alicia's minimum net income before any RRSP is claimed. Ignore CPP contributions in your calculations. B. Calculate the maximum RRSP deduction that can be made by Alicia for 2021. In making this calculation, assume that Alicia's 2020 earned income is equal to her 2021 earned income. Determine the amount of additional contributions that she would have to make in order to make the maximum RRSP deduction. AP 10-8 (Comprehensive Case Covering Chapters 1 to 10) Family Information Roland Sorter has been married to Rachel since their graduation from university. They have two healthy children: Richard Their son, Richard, is 14 years old. He has 2021 net income from part-time jobs of $2,300. Roxanne Their daughter, Roxanne, is 11 years old. Her 2021 net income, also from part-time jobs, is $3,600