29 Your client has turned 71 this year and he has come to you for advice on how to best handle his maturing RRSP. You advise him that he can do any of the following, except: Select one: a. Transfer tax-free to a life annuity b. Withdraw some money, pay the tax, transfer the balance to a life annuity c. Transfer 50% of his RRSP to his spouse d. Transfer in-kind to a payout RRIF