Brian, age $35,$ is a single parent of two children, ages $6$ and $4.$ He is a sanitation worker with the local municipality and earns $$65,000$ a year. He wants to start saving for the children$$s post$-$secondary education. What is the main advantage for Brian in setting up a registered education savings plan?

a$.$

Contributions made by Brian to the RESP will be tax$-$deductible by Brian in the year they are made.

b$.$

All withdrawals made from the RESP by the children once they start attending a college or university will be non$-$taxable.

c$.$

The federal government will provide a grant, per beneficiary, worth $20\%$ of the first annual $$2,500$ contribution made to the RESP.

d$.$

The RESP will be an excellent vehicle if Brian needs to withdraw funds for emergency purposes.