Lynette and Brian are married and have three daughters. Lynette works as a Senior marketing manager and earns $150,000 annually while Brian works as a freelance consultant earning $75,000 a year. Lynette was contributing $8000 to a spousal RRSP for many years but stopped with a last contribution in 2020. Their eldest daughter started her four-year degree this year and the couple decided to withdraw $9,000 each year for the four years to help meet her education needs. Who will have to report the withdrawals as taxable income for each of the withdrawals during the four years of education?