Agnes and Steven have been common-law partners for four years. Together the couple has a fie Eros child named Philip. Philip suffers from autism and is entirely dependent on his parents for care. Sterensi the final year of law school. Agnes is a doctor and the couple lives in a condominium which she has ten the sole owner of for 12 years. Included among Agnes' other assets are an RASP and a non-registered mutual fund portfolio with a current fair market value of $180,000. In her will Agnes has name Pipas the beneficiary of this asset. Similarly, Philip is the designated beneficiary of Agnes RASP Steven and Agnes also own a town house as joint tenants which they use for rental purposes. IF Agnes were to de, it deemed disposition of what asset would trigger a tax liability on her final tax retum?

O a) mutual fund portfolio

О b) RRSP

O c) town house

O d) condominium