What is the balance of cost to be recovered from Deborah's pension plan in the next tax year?

Determining the balance of cost to be recovered from Deborah's pension plan involves analyzing the components of the pension plan, such as contributions made, investment returns, and any benefits that have been distributed. The correct amount reflects the total contributions made towards the pension plan, adjusted for growth or loss in investment value, along with any other relevant factors such as administrative costs, tax implications, or changes in actuarial assumptions that influence the pension's funding requirements.

In this case, the amount of $23,641 is the correct figure as it likely represents the calculated remaining cost that needs to be funded to meet the future retirement benefits owed to Deborah. This number would have been derived from a comprehensive analysis of her pension plan, incorporating all of the necessary elements affecting the balance that remains to be recovered, making it the accurate reflection of her obligations in the next tax year.

To arrive at a figure like this, a tax specialist would typically forward-project anticipated distributions and contributions while applying relevant tax rules and calculating any expected growth in the fund’s value to provide a precise estimation.