Four years ago, Onemig withdrew $13,500 from his RRSP under the Home BuyersPlan. For 2019, his required repayment is $900, but he was only able to repay $600.Which of the following statements is true?

a. The difference of $300 is included in income; the required repayment for 2020 will be $900.

b. He will have to repay $1,200 in 2020 to make up for the difference.

c. There are no tax consequences, he simply has $300 less in his RRSP.

d. The required repayment will increase for the remaining years.