It is April $28,2025$ and Moira is looking to purchase her first home under the Home Buyer's Plan $($HBP$).$ Which of the following statements about the Home Buyers' Plan $($HBP$)$ is true?

Note: The HBP has changed over the years, however the statements below are unaffected by any of the changes.

I. Only first$-$time home buyers aged $30$ or younger are eligible to participate in the HBP$.$

II$.$ Withdrawals made under the HBP are considered taxable income in the year of withdrawal.

Ill. You must repay the entire HBP withdrawal within $10$ years or the unpaid balance will be added to your RRSP$.$

IV You must intend to occupy the qualifying home as your principal residence no later than one year after buying or building it$.$

V$.$ The HBP allows you to withdraw from your RRSP without affecting your RRSP contribution room.

Select one:

O a$.$ IV and V

O b$.$ II$,$ IV$,$ and V

O c$.$ II$,$ III, and V O d$.1,$ Ill, and IV

O e$.1,$ Il and IV