Your client has been with his current employer for 15 years. That employer has a generous contributory Defined Benefit Pension Plan that your client has taken advantage of. He has been recruited to a competitors firm and wants to know what his options are. Given this scenario which of the following is NOT an option for your client? Select one: a. Transfer the commuted value of the pension to his RRSP b. Transfer the commuted value of the pension to his new employer's pension plan c. Transfer the commuted value of the pension to a Locked-in Retirement Account (LIRA) d. Leave the pension with his current employer