William, 31 years old received Canada Recovery Benefits in 2021 during the Covid 19 pandemic. He reported $6000 of income on his 2021n return. In 2022, william received a letter of redetermination stating he was overpaid $2000 of CRB in 2021. William promprtly paid the $2000 back in 2022. Which statement is true? 

a) William must do an adjsutment to his 2021 return to remove $2000 in CRB income 

b) William can claim a deduction on his 2022 return for $2000 

c) William can claim a deduction on his 2021 return (using form T1B) 

d) William can choose option b or c