Alan made a $2,000 RRSP contribution this year. His marginal tax rate is 29%. Next year, Alan expects to get a significant raise, such that his marginal tax rate will increase to 43%. When should Alan claim his RRSP deduction to optimize his tax benets? 4 O a) Alan must claim the deduction this year (i.e. the same year as the year in which the contribution is made). D O b) Alan should claim the deduction next year. 0 c) It does not matter when Alan claims the deduction because it will result in the same tax reduction in either year. 0 d) Alan should split the deduction between his tax returns for this year and next year