$1)$ On December $1,2024,$ Isabelle withdrew $$35,000$ from her Registered Retirement Savings Plan $($RRSP$)$ to cover emergency structural repairs on her home following extensive snowstorm damage on her roof that collapsed due to the weight of the snow$$repairs that her insurance policy did not cover. Since this significant RRSP withdrawal will result in a large Federal tax liability of $$9,100.$ Isabelle confides that she doesn$$t have the funds available to pay so she decided that there was no use in filing her $2024$ personal income tax returns until she could afford to pay. Which statements are true with regards to Isabelle$$s Federal personal income tax return with the Canada Revenue Agency $($CRA$)?$

I$)$ Isabelle does not need to worry as CRA only charges penalties if she files late and owes more than $$10,000.$

II$)$ CRA imposes a penalty for just filing late based on the balance that is owing.

III$)$ Isabelle should have filed her $2024$ Federal personal income tax return prior to the deadline as she would not have been subject to the late filing penalty and would have just owed the interest on the unpaid balance.

IV$)$ Isabelle owes $5\%$ of the unpaid tax that is due on the filing deadline, plus $1\%$ of the unpaid taxes for each complete month that her personal income tax return is late, up to a maximum of $12$ months.

V$)$ RRSP withdrawals are not taxable, so Isabelle doesn$$t need to worry about filing right away.

$$

a$)$ I, II$,$ and V

b$)$ II$,$ III, and IV

c$)$ III, and V

d$)$ I, II$,$ III, and IV

e$)$ I, IV$,$ and V