1. Marsha lost her job in October 2013. In January 2014, she commenced an eighteen-month, office-management course. She withdrew $10,000 from her RRSP in 2014 and $4,000 in 2015 to help finance her studies and to meet her living expenses. She was eligible to claim the fulltime education amount for all of 2014 and for the first six months of 2015. She obtained a job upon her graduation in July 2015. What will be Marsha s first repayment year for purposes of the Lifelong Learning Plan (LLP)?

   		a) 2017
   		b) 2018
   		c) 2019
   		d) 2020