Sharon Hartly Is the Owner-Manager of a CCPC from Which

Sharon Hartly is the owner-manager of a CCPC from which she receives an annual salary of $70,000 per year. For 2020, after deducting her salary, the CCPC will have additional income of $150,000. Sharon would like to take additional funds of $40,000 out of the corporation. Which of the following statements is correct?

A) The best solution is to take the funds out as salary as this will increase her pensionable earnings for CPP purposes.
B) The best solution is to take the funds out as a dividend as this will have the lowest tax cost.
C) The best solution is to take the funds out as salary because this will reduce her CNIL balance for purposes of the lifetime capital gains deduction.
D) The best solution is to take the funds out as salary so that she can maximize her contribution to her RRSP.