Harold recently passed away. His wife, Yolanda has been named sole beneficiary of his RRSP. She's come to you, her financial planner, for advice. She'd like to know what needs to be done to take over or receive the assets from the RRSP. What should you tell her? O

a. Yolanda may transfer Harold's RRSP to her own RRSP on a tax deferred basis using the refund of premiums election

O b. Yolanda may have the FMV of Harold's plan immediately before his death, included in Harold's income for the year of death.

O c. Using the refund of premiums election, Yolanda may elect to have the FMV of the plan immediately prior to Harold's death included in her income for the year of death.

O d. All of the above.