Which of the following statements about Home Buyers' Plans (HBPS) is correct? Select one: OA. When an individual dies with an outstanding Home Buyers' Plan balance, this balance will not be subject to tax. OB. Any RRSP contribution made in a particular year will count first towards the HPB repayment requirement for that year. O C. Repayments in excess of an annual requirement will reduce future annual requirements. OD. If a withdrawal is made under the plan, any contributions made 90 days prior to the withdrawal cannot be deducted.