Simone is 67 years old and she currently receives OAS benefits of $607 per month and CPP retirement benefits of $840 per month. As it stands, her net income, including OAS payments, is $3,500 below the OAS threshold for this year. Simone has an unexpected $15,000 expenditure that requires her to draw on her retirement savings. From the perspective of tax efficiency, what term would BEST suit Simone and why?