[15] Retyred, Inc., has a pension plan with the following characteristics: Retyred makes all contributions and employees receive benefits upon retirement that are based upon the balance in the accumulated fund account. This pension plan may be characterized as: Select one: O a. contributory and defined benefit. O b. vested benefit. O c. contributory and defined contribution O d. non-contributory and defined benefit. O e. non-contributory and defined contribution. [06] In which of the following instances would a company most likely choose the carryforward option for a net operating loss? Select one: a. The company expects lower cash balances in the future compared to the past. O b. The company expects lower earnings in the future compared to the past. O c. The company expects higher losses in the future compared to the past. d. The company expects lower tax rates in the future compared to the past. e. The company expects higher tax rates in the future compared to the past