Questions $7-8$ are based on the following informatie,After $15$ years of being together, Ivan and Sofia decided to part ways last month. During their union, Iva was the primary breadwinner, working at a tech company, while Sofia focused on her art and took care c their son, Alex, who is now $14$ years old and has autism, requiring continuous care.Ivan has been diligently contributing to his registered retirement savings plan at his workplace and has accumulated substantial savings. He is also part of his company's comprehensive healthcare plan. Ivan t bought a home where the family resides a year before he met Sofia. The house is solely under Ivan's na and its current market value is around $$500,000.$As part of the separation agreement, Ivan is required to pay Sofia an equalization payment of $$100,000.$The agreement provides Ivan with some leeway on how to fulfill this payment obligation.To satisfy the equalization payment stipulation, which of the following actions taken by Ivan couid potentially induce a tax obligation for Sofia? a$)$ Ivan transfers $$100,000$ from his workplace registered retirement savings plan directly to Sofia's F account. b$)$ Ivan transfers $$100,000$ from his healthcare benefits to Sofia's healthcare plan.O c$)$ Ivan withdraws $$100,000$ from his retirement savings plan and provides Sofia with a cheque for tamount.d$)$ Ivan allocates $$100,000$ using the funds he received from a recent company bonus to Sofia.