Jonah, age $58,$ is retiring in two years. He will receive $$17,000$ in annual pension from his employer. He also has $$15,000$ in RRSP savings. His wife, Beth, age $51,$ has $$250,000$ in RRSPs and maximizes her contributions annually. Beth intends to work until age $62$ and expects to earn an annual salary of $$125,000$ as a nurse manager at a local hospital. What income splitting strategy could Jonah and Beth use?

a$.$

Jonah defers receiving his pension after retirement to age $65.$

b$.$

Beth contributes to a spousal RRSP$.$

c$.$

Beth contributes to her TSFA instead of an RRSP$.$

d$.$

Beth pays Jonah a salary as a housekeeper after his retirement.