In 2022, Pierre was 67 years of age and he decided to transfer his RRSP assets into a RRIF in June last year. When is he required to make his first withdrawal from his RRIF account? He should have made his first withdrawal before December 31, 2022 He must make his first withdrawal before December 31, 2023 He must make his first withdrawal in 2026 when he is 71 years of age He must make his first withdrawal in 2027 when he is 72 years of age