After 30 years of mariage, Yuan and Li-Ming divorced earlier this year. Throughout their time together, Yuan was the sole income earner while Li-Ming remained at home to care for their daughter, Huang. Huang is 28 years old daughter and suffers from Down's syndrome. She is completely dependant on the care provided by Li-Ming and it is expected she will require care for the duration of her life. Yuan continues to work for an auto parts manufacturer where he has been employed for 40 years; he intends to retire in five years. For the entire time he was married, Yuan contributed to the CPP without interruption. Yuan is also a member of his company's defined benefit pension plan. The couple lives in a home that is registered in Yuan's name only. He purchased the home five years prior to marrying Li-Ming. The property is currently valued at $475,000. By court order, the divorce settlement requires Yuan to make an equalization payment to Li-Ming in the amount of $100,000 but, he has been given flexibility as to how to achieve this.

In fulfilling his equalization payment obligation, what course of action by Yuan would result in a tax labilty to LI-Ming?

O a) Yuan transfers $100,000 from his RRSP directly to Li-Ming'S RRSP O b) Yuan transfers $100,000 from his RPP directly to Li-Ming's RRSP

O c) Yuan transfers $100,000 using the cash surrender value of his whole life insurance contract to L-Ming

O d) Yuan withdraws the required amount from his RRSP and gives Li-Ming a cheque in the amount of

$100,000