9. Golden sunlight systems, an early-stage technology firm, has consulted with you regarding deferred compensation plans as a means of providing executive benefits. however, you explain that a general characteristic of contributions to such plans is that they:

• A. be based on non-qualified deferred compensation arrangements.

• B. not be determined by attributable salary.

• C. are deductible in the employee's taxable year.

• D. are deductible as a miscellaneous expense.