Rita, who will be $65$ in six weeks, is disabled and relies on government disability benefits for her income. Although she worked as a manager for over $15$ years, her only savings are $$2,000$ in her chequing account. Last week, she received a $$25,000$ inheritance from her deceased aunt. She has $$50,000$ in unused RRSP contribution room and $$57,500$ in unused TFSA contribution room. What is the most tax$-$effective strategy for Rita$$s inheritance?

a$.$

Contribute $$25,000$ to a TFSA.

b$.$

Invest the $$25,000$ in high$-$grade corporate bonds in a non$-$registered account.

c$.$

Contribute $$25,000$ to an RRSP$.$

d$.$

Invest the $$25,000$ in the shares of dividend$-$paying companies in a non$-$registered account.