$10.$ Maggie borrowed from her RRSP for the LLP and is required to repay $$1,800$ a year. In $2020,$ she paid only $$1,000.$ Which of the following statements is true?

a$.$ Maggie can pay an extra $$800$ the next year but she has to pay interest of $1\%$ for $12$ months on the $$800.$

b$.$ The $$800$ is added to her outstanding balance and amortized over the remaining year but she has to pay interest throughout the remaining years.

c$.$ The $$800$ is considered taxable income and has to be repaid.

d$.$ The $$800$ is considered taxable income and does not have to be repaid