Ursula,an Employee of Ficus Corporation,is 35 Years Old and Plans

Ursula,an employee of Ficus Corporation,is 35 years old and plans to retire in 20 years.The corporation has a qualified retirement plan and contributes $2,000 during 2017 for Ursula.How should Ursula treat the $2,000 contribution made on her behalf by the corporation?

A) The $2,000 and any earnings thereon must be included in Ursula's 2017 gross income.
B) Only the earnings on the $2,000 contribution must be included in Ursula's 2017 gross income.
C) Ursula is not required to include either the $2,000 contribution or the earnings thereon in her 2017 gross income.
D) Ursula must include only $100 (1/20 of the $2,000 contribution) in her gross income for 2017,but the same amount must be included in gross income for the following 19 years.
E) None of the above.