Austin and Mila are filing for divorce after fifteen years of marriage. Austin moved out about 16 months ago and they have been living separate and apart ever since. During the time they were married, Mila had inherited some money from her late father, which she has kept separately in her bank account. Austin is a public service worker with a large pension, he is worried what impact the divorce may have. Mila and Austin both have TFSA and RRSPs. Which of the following statements regarding Mila and Austin's situation is correct?

a. They have to be living separate and apart for 24 months prior to filing for divorce.

b. Both Mila and Austin should review the beneficiary designations on their accounts to ensure they reflect their wishes since the divorce.

c. The inheritance will form part of their marital property subject to division.

d. Defined benefit pensions are not subject to splitting, therefore Austin's pension will not be impacted).