Brian contributes to his RRSP and RESP. Brian is the sole subscriber of the RESP for his son, Peter. Peter passed at the age of 15 due to an unexpected illness. At the time of death, the RESP was worth $50,000. Brain had contributed $25,000 to the RESP to which he received $5,000 in government grants. Brian's marginal tax rate is 35%. Brian has $25,000 in RRSP room. How much of the accumulated income (AIP) can Brian transfer to his RRSP? a. $20,000 b. $6,750 c. $15,000 d. $9,750