For the past three years, Geoffrey has been contributing $$13,500$ to an RRSP that named his wife, Linda, as annuitant. Last year, Linda transferred the funds from the RRSP into a RRIF and elected to base the minimum withdrawal on her own age. At the beginning of this year, Linda was $70$ and the RRIF was valued at $$124,000.$ This year, Linda withdrew $$23,000$ from the RIF. Which of the following statements is true?

a$)$ Geoffrey must pay tax on the $$23,000.$

O b$)$ Linda must pay tax on the $$23,000.$

O c$)$ Geoffrey must pay tax on $$6,200$; Linda must pay tax on $$16,800.$

O d$)$ Geoffrey must pay tax on $$16,800$; Linda must pay tax on $$6,200.$