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Alicia Arnold carries on a business as a sole proprietor with a December 31 fiscal period. During the 2022 fiscal period, accounting income was $183,000. Other 2022 information 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, 2022, was $18,000.

3. 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 Alicias income tax position for 2022 is as follows:

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 2022, Alicia had unused RRSP deduction room of $6,500. She also had undeducted contributions of $4,500.

Required:

A. Calculate Alicias minimum 2022 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 2022. In making this calculation, assume that Alicias 2021 earned income is equal to her 2022 earned income. Determine the amount of additional contributions that she would have to make in order to claim the maximum 2022 RRSP deduction.

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