Veronica works part-time and is currently in a 15% federal marginal tax bracket however, as of next year, she will be working on a full-time basis and her income level will place her in a 26% federal marginal tax bracket. If Veronica has $15,000 in a bank savings account which she would like to contribute to her RRSP, what strategy would MAXIMIZE Veronica's potential tax benefits? 

a) defer the contribution to March 1st of next year but, claim the corresponding RRSP deduction on Veronica's income tax return for this year 

b) make the contribution today and claim the corresponding RRSP deduction on Veronica's income tax return for next year 

c) defer the contribution to January 1st of next year and claim the corresponding RRSP deduction on Veronica's income tax return for next year 

d) make the contribution today and claim the corresponding RRSP deduction on Veronica's income tax return for this year