Lola is a fourth$-$year student at Concordia in computer science. It is December $16,2023,$ and she is hearing the buzz of year$-$end tax planning. She has never filed a tax return and knows if she does, she has until April $30,2024,$ to file. At age $22,$ she is wondering if she needs to file and$/$or why she should.

Which statements are accurate for reasons for her to file?

I. Will always receive a tax refund.

II$.$ May be eligible to receive the Goods and Services Tax $($GST$)$ credit.

III. May be eligible to claim a non$-$refundable tax credit for tuition $($even if the tuition tax credit is not used in the year to reduce taxes, Canada Revenue Agency $($CRA$)$ will be made aware of these credits to carry forward for use in future years$).$

IV$.$ May be eligible to claim a non$-$refundable tax credit for interest on qualifying student loans $($even if the interest is not claimed, it can be carried forward to any of the following five years$)$

V$.$ May be eligible to claim a deduction for moving expenses.

VI$.$ May be eligible to build up Registered Retirement Savings Plan $($RRSP$)$ contribution room if there is earned income.

Select one:

$$ a$.1,$ II$,$ IV$,$ and VI

$$ b$.$ II$,$ III, IV$,$ V$,$ and VI O c$.1,$ IlI, IV$,$ V$,$ and VI

d$.$ All the responses

O e$.$ I, II$,$ III, IV$,$ and VI