Which of the following statements with respect to other inclusions in income isNOTcorrect?

a)

The $10,000 exclusion from income of a death benefit must be claimed by a spouse.

b)

Social assistance payments will increase the recipient's Net Income For Tax Purposes but not their Taxable Income.

c)

The minimum withdrawal amount from a RRIF must be included in income, even if it is not withdrawn from the plan.

d)

Research grants are included in income net of unreimbursed expenses related to carrying on the research work.

which one is correct?