What impact does Janice's contribution to Lucas's spousal RRSP have on her tax situation?

Making a contribution to Lucas's spousal RRSP has significant implications for Janice's tax situation. When Janice contributes to a spousal RRSP, this contribution does not increase her taxable income. In fact, it provides her with a tax benefit because contributions to RRSPs are deductible from taxable income, up to her available contribution room.

Additionally, the amount contributed to the spousal RRSP does not reduce her own RRSP contribution room, as spousal contributions do not affect the contributor's contribution limits. However, the contribution does count against Lucas's RRSP contribution room, which is essential to consider.

The contribution's tax benefit of $7,800 is derived from the amount she contributes multiplied by her marginal tax rate. If she, for example, contributes $7,800, this can reduce her taxable income accordingly, thus providing her with immediate tax relief.

Therefore, both the fact that her contribution does not reduce her own RRSP contribution room and that it provides a tax benefit substantiate why the correct answer includes both aspects. This makes option D the correct and comprehensive answer, as it encapsulates the key impacts on Janice's tax situation regarding the spousal RRSP contribution.