Which of the following statements is correct about the Lifelong Learning Plan?

a$.$ A taxpayer cannot participate in a Home Buyers' Plan and a Lifelong Learning Plan in the same year.

b$.$ Tax$-$free withdrawals can be made by a part$-$time student as long as they are repaid within two years.

c$.$ The maximum tax$-$free withdrawal is $$10,000$ per year for up to four years.

d$.$ Minimum repayments must be made over a period of ten years.