Celine just celebrated her 71st birthday. Her husband is 65 and has recently retired. He earns $50,000 from a company pension plan, as does she. Celine needs to convert her RRSP to a RRIF by the end of the year. She does not need the income. What recommendations regarding the RRIF set-up would you make?

	Base the minimum withdrawal amounts on her husbands age.
	Base the maximum withdrawal amounts on her spouses age.
	Base the maximum withdrawal amounts on her age.
	Defer taking any income from the RRIF for the maximum allowable period of 5 years.