david and dinah are married. the couple has 2children; dough whois 14 years old and desiree who is 22 years old.. Dough is in high school eve though he earns 7500 per year through summer part time employement, he is entirely dependent on his parents for thesupport. desiree is graduated from university and earns for a bank for 42000 as well. both the childred live with their parents. if david died today who will be the beneifary of his rrsp such that david would not incur an tax liability on his terminal tax income return?