58. Peng and Jin are married. Later this year, the couple plan to purchase a condominium unit which will become their principal residence. The closing date for the property is February of next year. If this is the first time either person has owned their own home and they intend to participate in the Home Buyers' Plan (HBP) to complete the purchase, what statement is true? a) If the first HBP withdrawal made by the couple is in the amount of $10,000 and is made in July of this year, any remaining HBP withdrawals the couple intends to make must be completed by December 31st of this year. b) Cumulatively, Peng and Jin will be permitted to withdraw $50,000 from their RRSPS under the HBP. c) The type of property Peng and Jin are purchasing would not meet the qualifying home definition under the HBP. d) Withdrawals made under the HBP must be reported as part of the total income of the couple for tax purposes and will be subject to taxation at Peng and Jin's marginal tax rates