Refer to Schedule 2, "Projections of Retirement Incomes". Based on the information presented in this Schedule, all of the following statements are true, EXCEPT: a) Anna and Nicholas will be able to meet their retirement income target during their first year of retirement. b) it is assumed that Anna and Nicholas will delay commencement of their CPP retirement benefits until age 65. c) Anna and Nicholas will be able to reduce their combined tax burden if they assign their CPP pensions to each other. d) Anna and Nicholas will not be able to meet their target retirement income throughout their retirement unless they accumulate a significant amount of additional wealth