Hannah was the annuitant of a spousal RRSP to which her common-law partner, Amanda, made the following contributions: $4,000 on January 15, 2017 $5,000 on January 15, 2016 if Hannah converts the spousal RRSP to an RRIF in the fall of 2020, and proceeds to withdraw $5,000 in 2020, what is the income tax consequence? The full $5,000 is taxable to Amanda The full $5,000 is taxable to Hannah $4,000 is taxable to Amanda while $1,000 is taxable to Hannah There is no income tax payable in the year that the RRIF is established