Eileen Is a Member of Her Employer's Registered Pension Plan

Eileen is a member of her employer's Registered Pension Plan to which her employer contributed $3,500 and Eileen contributed $2,600 in the current year. Which of the following statements is correct?

A) Eileen can deduct her contribution from her Net Income For Tax Purposes and her employer's contribution is not considered a taxable benefit.
B) Eileen cannot deduct her contribution from her Net Income For Tax Purposes and her employer's contribution is not considered a taxable benefit.
C) Eileen can deduct her contribution from her Net Income For Tax Purposes and she must include her employer's contribution in her income.
D) Eileen cannot deduct her contribution from her Net Income For Tax Purposes and her employer's contribution is considered a taxable benefit.