Your client Joanne is considering investing in segregated funds and has questions about the taxation of various types of accounts. Which of the following statements is correct? dectone: a. Capital losses of segregated funds cannot be deducted against other capital b. Taxable allocations of fund returns will increase the adjusted cost base (ACB) for non-registered accounts c. RRSP and TFSA contributions are tax-deductible d. Withdrawals from a RRSP and TFSA re-create contribution room