Audrina is years old and earns $ a year. Audrina\'s longtime commonlaw, samesex partner, Marissa, is years old and she earns a salary of $ Audrina and Marissa recently adopted a child. The couple has decided that Marissa will stay at home on a fulltime basis for at least the next ten years to take care of the new addition to their family. Audrina has maximized her RRSP contributions over the years and has accumulated $ in her plan. Marissa makes regular contributions to her RRSP although, she has unused RRSP room from previous years. The value of her plan is $ What strategy should Audrina and Marissa pursue to promote tax efficiency?