7) With respect to a defined benefit Registered Pension Plan, which of the following statements is correct? a) The employer agrees to make a specified contribution for each year of service. b) The Pension Adjustment that will be calculated for each employee is based on the amounts of contributions that have been made by the employee and employer. c) Both the employee and employer can make contributions to such plans. d) The employee's pension benefit is not affected by rates of return on the pension plan assets. 8) Which of the following costs is NOT eligible as a moving expense? a) Legal Fees on disposal of old residence. b) Realtor Fees on sale of old residence. c) Fees and Costs associated with changing address on legal documents. d) Paint for old residence to improve its appearance and increase sale ability