Which Is Not a Disadvantage of a Qualified Pension or Profit

Which is not a disadvantage of a qualified pension or profit sharing plan?

A) The employer must make contributions for most employees on a nondiscriminatory basis.
B) There are a number of limits on contributions to defined contribution plans and on benefits that may be paid under defined benefit plans.
C) Qualified plans have higher startup and administrative costs than nonqualified plans.
D) Contributions are immediately deductible by the employer.
E) All of the above are advantages.