Which of the following statements about TFSAs are true?

Withdrawals from a TFSA are not taxable in the year of withdrawal.

Withdrawals from a TFSA impact eligibility for income$-$tested government benefits

The amount that is withdrawn from a TFSA is added back to one's TFSA contribution room on January $1^{st}$ of the

following year.

A TFSA must be converted to another retirement income fund in the year that one reaches age $71.$

$1$ and $2$ only

$2$ and $3$ only

$3$ and $4$ only

$1$ and $3$ only