Bassam and Nouri have just bought a home under the RRSP Home Buyers' Plan. They want to make the minimum repayments. What statement is FALSE?

a$)$ They must repay the withdrawn funds to the RRSP in equal amounts annually over a maximum of $10$ years.

O b$)$ The repayment period begins in the second calendar year following the calendar year in which the withdrawal is made.

O c$)$ Any required amount that is not repaid will be included in their taxable income for the year and will be subiect to income tax.

O d$)$ They can choose to accelerate the repayments by repaying more than the scheduled annual repayment in any year.