How can a tax$-$free savings account be used to split income?

a$.$

Give funds to the spouse to invest in the spouse$$s TFSA.

b$.$

Transfer funds directly from a spousal RRSP to one$$s TFSA.

c$.$

Transfer funds directly from one$$s RRSP to one$$s TFSA.

d$.$

Contribute to a spousal TFSA.