Hana's only child, Kwan, passed away last year at the age of $42.$ Kwan had been diagnosed with a severe disability as a child and was financially and physically dependent on Hana his entire life. Hana opened an RDSP for Kwan nine years ago and contributed a total of $$27,000$ to the account. Hana's contributions attracted total Canada Disability Savings Grants $($CDSG$)$ of $$6,000.$ The RDSP had a balance of $$42,000$ when Kwan died. What is the tax impact resulting from Kwan's death?

Question $20$ options:

Kwan's estate will receive taxable income of $$9,000$ and non$-$taxable income of $$27,000.$

Kwan's estate will receive taxable income of $$15,000$ and Hana will receive non$-$taxable income of $$27,000.$

Kwan's estate will receive taxable income of $$27,000$ and non$-$taxable income of $$15,000.$