Shirley borrowed $25,000 from her policy two years ago when her policy's adjusted cost base (ACB) was $10,000. This year, she repaid $20,000 of that loan. What amount can Shirley deduct from her taxable income this year? TU5DT2ZzeE9GcTM2N2VrndSeUNBQT09 a. $5,000 b. O $25,000 c. O $12,000 d. O $15,000