If an Employer's Contributions Are Made to a Non-Qualified Retirement

If an employer's contributions are made to a non-qualified retirement plan in which employees are fully vested,

A) The employer's contributions on behalf of the employee are includible in the employee's gross income.
B) The employer is not entitled to a current deduction for contributions to such plans.
C) The employee is allowed a deduction for current contributions, but must include retirement benefits in his or her gross income in the tax year of receipt.
D) All of the above are true.