RRIF. Jim was to have withdrawn $8,000 from his RRIF this year, but had only withdrawn $2,500 before his death. Which of the following statements is TRUE? a) Marie can transfer $169,500 to her own RRSP or RRIF. b) Marie could receive the designated benefit of $175,000 as income and then put the full amount in a RRIF before the end of the year and be able to claim an offsetting deduction. c) Marie could place the $175,000 in her RRSP, but she would have to claim $5,500 as income. d) Marie cannot transfer anything to her RRSP because she is over 67 years old