$12$

Wilhelm has just completed his PhD$.$ Although, he was in the workforce several years ago, Withelm quit his job to return to school and as a full$-$time student, he does not have any income for this year. However, he has already accepted a research position at a hospital which will pay him $$100,000$ effective January $1^{st}$ of next year. On December ${15}^{th}$ of this year, Wilbelm receives a notice from the city advising him that his unpaid property taxes of $$22,000$ are due within $90$ days. The celly source of savings Whitim has is the $$65,000$ he accumulated in his RRSP several years ago. What is the MOST tax efficient strategy for Wilhelm?

a$)$ defer withdrawing the required amount from his RRSP to pay his property taxes to March $1^{nt}$ of next year $($assuming next year is not a leap year$)$

b$)$ defer withdrawing the required amount from his RRSP to pay his property taxes to the latest possible date: March ${15}^{th}$ of next year

c$)$ withdraw the required amount from his RRSP to pay his property taxes before the end of this year

d$)$ Withetm should simply set his house.