Your client, Yousef, calls you regarding his investments. As per your advice, last year, Yousef purchased 1,000 units of the High Point Balanced Segregated Fund at a net asset value per unit (NAVPU) of $22. The fund was purchased with a front-end load (FEL). Now, the NAVPU of the fund has dropped to $16. Frustrated with the recent performance of the fund, Yousef would like to reallocate his money to the High Point Growth Segregated Fund which currently has a NAVPU of $10. When Yousef asks you about the switch from the High Point Balanced Segregated Fund to the High Point Growth Segregated Fund, which of the following is the CORRECT response that you should provide to Yousef?

a) If Yousef switches to the High Point Growth Segregated Fund, the maturity guarantee will be reset.

b) Yousef will acquire 1,600 units of the High Point Growth Segregated Fund in the switch.

c) If the High Point Growth Segregated Fund also has a FEL, Yousef will incur a fee for the switch.

d) There are no tax consequences when switching between segregated funds in the same fund group and load-type.