Emilio is 65 years old and is married to Savannah who is 60. He has a RRIF balance at the beginning of the year of $300,000. Part way through the year Emilio passed away after receiving total monthly RRIF payments of $3,000. How much can Savannah expect to receive as an eligible amount to be received tax-free and how much will be included in Emilio's final income tax return. a) Savannah's eligible amount is $300,000 and $3,000 will be included in Emilio's final income tax return. b) Savannah's eligible amount is $297,000 and $3,000 will be included in Emilio's final income tax return. c) Savannah's eligible amount is $297,000 and $9,000 will be included in Emilio's final income tax return. d) Savannah's eligible amount is $291,000 and $12,000 will be included in Emilio's final income tax return