Elsa is in the process of creating her client Cody's investor profile and has completed a review of his assets. She will next review his liabilities to gain a clear picture of his net worth based on which she will make a recommendation. Which of the following documents will Elsa need to review Cody's liabilities? 

a. Mortgage statement, line of credit statement, credit card statements 

b. Bank statements, life insurance policies, and pension plan statements 

c. Non-registered investment account statements and bank statements 

d. RRSP statement, income tax return, and mortgage statement