Leanne turned 71 on November 1, 2022, and converted her Registered Retirement Savings Plan (RRSP) to a Registered Retirement Income Fund (RRIF) before December 31, 2022. The Fair Market Value (FMV) of her RRIF on January 1, 2023, was $589,100. Leanne knows that her spouse's age is important in the RRIF calculation; Harry will turn 67 on January 15, 2023. The Fair Market Value (FMV) of Harry's Registered Retirement Savings Plan (RRSP) on January 1, 2023, is $469,320. What is the minimum amount Leanne must withdraw from her RRIF amount in 2023, taking advantage of Harry's age? Age and RRIF Factors Select one: a. $24,565 b. $31,104 c. $20,415 d. $31,811 e. $25,626