Gianfranco and Maria are married . The couple has just retired and plans to travel extensively in the early years of their retirement . They anticipate they will require $20,000 annually for this purpose Gianfranco is in a 24% combined marginal bracket ; Maria is taxed at a combined rate of 42% These tax rates are reflective of the each individual will continue to face for the foreseeable future Gianfranco has $ 182,000 in an RRSP and $160,000 in a non registered GTC Maria has $ 410,000 in her RRSP and has $ 370,000 in a non - registered money market mutual fund .

If and Maria to maximize tax efficiency , what pool of savings should the couple draw from LAST for purposes of meeting their travel expenses ? 

a)Glanfranco's RRSP 

b) Glanfranco's non- registered GIC

c)Maria's RRSP 

d) Maria's shares in a non registered money market fund