$1$ Andrew died in April of this year at the age of $74$ and is survived by his wife Kim who is $69$ years old. Among Andrew's assets is a RRIF that had a fair market value of $$495,000$ at the time of his death. Kim was designated as the beneficiary of the RRIF. As his RRIF is his only liquid asset and given his estate had yet to be settled, Kim elected to receive the designated benefit from the RRIF in cash to cover Andrew's final expenses. Ignoring the prospect of a leap year, what is the LATEST date by which Kim must invest the amount of the designated benefit in her RRSP or RRIF to avoid a tax liability?

a$)$ It is already too late$-$tax$-$deferal is only available where a direct transfer to another registered plan is made $($i$.$e$.$ amounts are not received in cash$).$

b$)$ October $31$st of this year $($i$.$e$.6$ months following Andrew's death$)$

c$)$ December $31$st of this year

d$)$ March $1$st of next year