The Main Advantage of a Profit Sharing Keogh Plan Over

The main advantage of a profit sharing Keogh plan over a money-sharing Keogh plan is that profit sharing plans

A) are eligible for PBGC insurance and money sharing plans are not.
B) have higher maximum contributions than money sharing plans.
C) can have contributions that vary from year to year with profits, while money-sharing plan contributions are fixed.
D) both A and B are advantages
E) none of the above