Roberta is participating in a Deferred Profit-Sharing Plan offered by he employer. She is sixty-seven years of age and in extremely good health. She plans to work for another three years. When she retires at age seventy, she would like to transfer the funds from her DPSP into an individual RRIF account. The plan sponsor informs her that such a transfer is not possible. Why is such a transfer not possible? Select one: a. The transfer must occur before the end of the year in which Roberta turns sixty-nine. b. The transfer must occur before the end of the year in which Roberta turns sixty -eight. c. DPSP funds can only be transferred into a group RRIF. d. DPSP funds can only be transferred into a group RRSP