Dimas, age $60,$ is a senior executive of a large appliance manufacturer, where he has worked for over $25$ years. He belongs to the company$$s deferred profit sharing plan. Part of his DPSP contributions are invested in stocks of the appliance manufacturer. Dimas has decided to retire early, and the company has transferred his share of the stocks in the DPSP $$in specie$.$ The stocks transferred have an adjusted cost base value of $$25,000$ and a market value of $$40,000.$ What is the tax implication of the transfer?

a$.$

Inclusion of $$25,000$ in his income in the year of transfer.

b$.$

Inclusion of $$15,000$ of taxable capital gain in his income in the year of transfer.

c$.$

Exclusion of the amount from income in the year of transfer $($because Dimas is over $55).$

d$.$

Inclusion of $$40,000$ in his income in the year of transfer.