Andrew named his cousin, Vincent, as the beneficiary of his RRSP. When Andrew died, the balance of funds in his RRSP had a fair market value of $15,000. This amount was transferred to his cousin's RRSP. What were the tax consequences of this transfer? O a) The transfer was tax-deferred because it was transferred from one RRSP directly to another RRSP. O b) The funds are not subject to tax until Vincent withdraws them from his RRSP. O c) The entire $15,000 was taxed at Vincent's marginal tax rate. O d) The entire $15,000 was taxed at Andrew's marginal tax rate