58 Doreen is struggling to support two children on her own and wants to increase her income. She is a member of her employer's DPSP and asks the personnel officer if she can withdraw some money from the plan. She is informed that the plan does permit withdrawals, but only under certain conditions. With regard to conditions for withdrawal, all of the following statements are true, EXCEPT: a) Doreen can elect to receive withdrawals from the DPSP in regular installments over a maximum period of 5 years, b) Doreen must pay tax on the amount withdrawn at her marginal tax rate. c) Doreen must include any amount withdrawn in her taxable income in the year it is received. d) Doreen can elect to have funds from the DPSP paid to her in the form of a registered annuity, provided the annuity does not have a guaranteed term of more than 15 years