Which of the Following Statements About the Tax Implications of Qualified

Which of the following statements about the tax implications of qualified pension plans is true?

A) Investment income on plan assets is taxable in the year the investment income was earned.
B) Employer contributions are deductible up to certain limits as an ordinary business expense.
C) Employer contributions are considered taxable income to employees but are taxed at capital gains rates.
D) Distributions from qualified pension plans are received tax-free by the retiree.