Ilona is 44 years old, single and has no dependents. She has $26,000 in her TFSA invested in a money market fund, $97,000 in her RRSP invested in individual stocks and $78,000 invested in equity mutual funds in a non-registered, investment account that have an ACB of $32,000. All funds are earmarked as long-term savings. Ilona also has access to credit through her credit cards. All factors being equal and with a focus on minimizing both taxes and financing costs, what should be the FIRST source from which Ilona should withdraw $12,000 to pay for some unexpected home repairs? a) cash advance from her credit card b) TFSA c) RRSP d) non-registered, investment account