Rhianna is $69$ years old. Earlier this year, following the death of her husband, she moved out of the apartment she and her husband had lived in for $35$ years and into a townhouse she purchased with her daughter. To complete the purchase of her townhouse, Rhianna withdrew $$20,000$ under the Home Buyers' Plan $($HBP$)$ in April of this year. What statement applies to Rhianna?

a $)$ The minimum annual HBP repayment that Rhianna must make is $$1,850.$

b$)$ If Rhianna fails to make her first HBP repayment when due, she must include $$20,000$ as part of her total income in that year. This amount will be subject to taxation based on Rhianna's marginal tax rate.

c$)$ Rhianna can spread her HBP repayments over a maximum of $15$ years.

d$)$ The latest date Rhianna can make her first HBP repayment to her RRSP is March $1$st in three years $($do not account for the possibility of a leap year$).$