Which of the following statements about the Home Buyers' Plans $($HBPs$)$ is correct?

a$.$

If a withdrawal is made under the plan, any contributions made $90$ days prior to the withdrawal cannot be deducted.

b$.$

Repayments in excess of an annual requirement will reduce future annual requirements.

c$.$

Any RRSP contribution made in a particular year will count first towards the HBP repayment requirement for that year.

d$.$

When an individual dies with an outstanding Home Buyers' Plan balance, this balance will not be required to be included in income.