34. Because it operates in an industry where success depends on hiring and retaining qualified employees, Alpha-Omega has agreed to offer its employees a full range of benefits, including a retirement savings program. Alpha-Omega's management has created a list of criteria that the program must meet: The company wants its employees to contribute a fixed percentage of their salary. It agrees to match each employee's contribution. It wants to avoid paying payroll charges on employer contributions. It does not want to be obligated to make up for shortfalls in the plan. To recognize the performance of certain key employees, the company would like to be able to contribute a share of its annual profits on their behalf. What type(s) of plan(s) should the company put into place? OA DBPP only. OA DPSP only. A GRRSP and a DPSP) O A DCPP and a DPSP