To satisfy the equalization payment stipulation, which of the following actions taken by Ivan could potentially induce a tax obligation for Sophia? a) Ivan withdraws 100,000 from his retirement savings plan and provide Sophia with a cheque for the amount. b) Ivan allocates 100,000 using the fund she received from a recent company bonus to Sofia. c) Ivan transfers 100,000 from his health care benefit to Sofia healthcare plan. d) Ivan transfer 100,000 from his workplace register retirement savings plan directly to sofia'sRRSP account