When Adam died in $2016,$ he held an outstanding HBP balance of $$8,000$ with payments of $$800$ owing for each of $2016$ through to $2023,$ after which his HBP balance would have been zero. At the time of Adam's death, his spouse, Carla, had an outstanding HBP balance of $$5,000$ but with payments of $$1,000$ owing for each of $2016$ to $2020$ inclusive, after which her HBP balance would have been zero. The couple lived in Manitoba. With regard to Adam's HBP balance outstanding at his death, which one of the following statements is true?