In the current year, Briana retired from her position at Giordano Inc. and received a retiring allowance of $52,000. She had been working continuously at the company since 1986. Briana would like to transfer the maximum amount of the retiring allowance possible to her RRSP. Giordano has never sponsored a pension plan or deferred profit-sharing plan for its employees. Which of the following statements is true? Question 14 options: a) The maximum amount of the retiring allowance Briana may transfer to her RRSP on a tax-free basis is $24,500. b) The maximum amount of the retiring allowance Briana may transfer on a tax-free basis to her RRSP is $20,000. c) The maximum amount of the retiring allowance Briana may transfer to her RRSP on a tax-free basis is $26,000. d) The maximum amount of the retiring allowance Briana may transfer to her RRSP on a tax-free basis is $28,000