23. Married at the age of 18 , Marthe and Yan are now in their mid-gixties. Marthe, having contributed to hest erroloyern ohpp for 2z yeurn. wint be atia ta terire in six months with a pension income based on her average salary over the past five years. U Marthe predoceages Yan, the perion paymeets will be transferred to him, and he will receive 60% of the full pension arnount for as long as he lives. Marthe wil aiso recerve cPPlqrp pention income and ithe Old Age Security (OAS) pension. Yan, on the other hand, will only have the OAS pension, because he has never held in regular job iMarthe warts is minimize the total income wax payable on the couple's retirement income. What retirement income splitting strategy should Marthe use? Tranefer 40 F of her DBPP income to Yan. Transfer 50% of her DBPP income to Yan. Transfer 50% of her DBPP and CPP/QPP income to Yan. Transfer 504 of her DBPP CPPrQPP and OAS income to Yan